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TMI BlogThe Manipur Goods and Services Tax (Sixth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... o force on the date of their publication in the Official Gazette. 2. In the Manipur Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3- (i) after sub-rule (3), the following sub-rule shall be inserted, namely :- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02 , on the common portal either directly or through a Facilitation Centre notified by the Commissioner, before the said da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India: Provided that where a retired, officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government. ; (ii) in sub-rule (4), after the first proviso, the following proviso shall be inserted, namely:- Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at anytime ; (iii) in sub-rule (5), after the first proviso, the following proviso shall be inserted, namely:- Provided further that upon the recommendations of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 140 (4) (a) and Section 140(9) shall be inserted; (ii) in Serial. No. 7(a), in the Serial No. 7A, in the heading, after the word invoices , the words, brackets and letters (including Credit Transfer Document (CTD)) shall be inserted; (iii) after the words Designation/Status , the following shall be inserted, namely:- Instructions : 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading inputs. ; 9. In the principal rules, with effect from the 1st day of July, 2017, in FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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