Manipur Goods and Services Tax (Second Amendment) Rules, 2025 - 02/2025-STATE TAX (RULES) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) NOTIFICATION NO. 02 /202 5 -STATE TAX (RULES) Imphal, the 3rd April, 2025 No. TAX/4(53)/GST-NOTN/2016: - In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Manipur Goods and Services Tax (Second Amendment) Rules, 2025. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Manipur Goods and Services Tax Rules, 2017, - (a) in rule 164, - (i) in sub-rule (4), after the words after payment of the full amount of tax , the words related to period mentioned in the said sub-section and shall be inserted. (ii) after sub-rule (4), the following Explanation shall be inserted, namely: - Explanation , - No refund shall be available for any tax, interest, and penalty, which has already been discharged for the entire period, prior to the commencement of the Manipur Goods and Services Tax (Second Amendment) Rules, 2025, in cases where a notice or statement or order mentioned in sub-section (1) of section 128A, includes a demand of tax, partially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section. . (b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: - Provided further that where the notice or statement or order mentioned in sub-section(1) of section 128A of the Act includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in the said sub-section, the applicant instead of withdrawing the appeal, shall intimate the appellate authority or Appellate Tribunal that he does not wish to pursue the appeal for the period mentioned in the said sub-section and the relevant authority shall, after taking note of the said request, pass such order for the period other than that mentioned in the said sub- section, as he thinks just and proper. Explanation , - For the removal of doubt, it is clarified that the appeal application shall be deemed to have been withdrawn to the extent of the said intimation for the period from the 1st July, 2017 to the 31st March, 2020 or part thereof, for the purpose of sub-clause (3) of section 128A. N. ASHOK KUMAR, Commissioner (Finance), Government of Manipur. Note : The principal rules were published in the Gazette of Manipur, Extraordinary, vide notification No. 5/10/2017-FD (TAX), dated the 22nd June, 2017, published vide number 109, dated the 28th June, 2017 and were last amended, vide number 352, dated 30th January, 2025.