Manipur Goods and Services Tax (Eight Amendment) Rules, 2020.

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..... )/GST-NOTN/2016: - In exercise of the power 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 (Eight Amendment) Rules, 2020. .....

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..... f outward supplies shall be verified by a registered mobile number based One Time Password facility. Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry In all the Tables in FORM GSTR-3B or FORM GSTR-1 , as the case may be. . .....

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