Govt has notified the Manipur Goods and Services Tax (Second Amendment) Act, 2025
The Bill was introduced in Lok Sabha on 1st December, 2025. Save as otherwise provided in the amendment Act, sections 2 to 5, 7 to 13 and 15 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Notes on clauses
Clause 2 of the Bill provides for the definitions of various expressions used in the proposed legislation.
Clause 3 of the Bill provides for definition of taxable person who shall be liable to pay cess under the proposed legislation and clarifies that the cess shall be payable even if the said person is availing or are eligible for exemption under any alternate taxation scheme.
Clause 4 of the Bill is the charging section elaborating on the levy and collection of the Health Security se National Security Cess. It, inter alia, provides that the cess shall be leviable on the machines installed or other processes undertaken by him for the manufacture or production of the specified goods referred to in Schedule I.
Clause 5 of the Bill seeks to provide for the manner of computation of cess and to specify that the cess shall be as per the amount specified in Schedule II for such combination of process, speed or capacity and weight of the machine installed or process undertaken.
Clause 6 of the Bill empowers the Central Government to increase the cess payable in public interest up to twice the amount of cess payable as per Schedule II.
Clause 7 of the Bill seeks to provide for the purpose of levy of the cess and specifies that the purpose shall be to meet expenditure on the national security of India and for public health.
Clause 8 of the Bill seeks to provide for registration by the taxable persons and the related cancellation of registration and revocation of cancellation of registration provisions.
Clause 9 of the Bill seeks to provide that every taxable person shall have to file a declaration in respect of machine installed or processes undertaken for the manufacture of the specified goods and that the said declaration shall be subject to calibration, verification and confirmation by the proper officer.
Clause 10 of the Bill seeks to provide for provisions related to the payment of cess and filing of returns by the taxable person.
Clause 11 of the Bill seeks to provide for scrutiny and assessment of the return and related particulars furnished by the registered taxable person.
Clause 12 of the Bill seeks to provide for audit of the registered taxable person by a proper officer, not below the rank of a Commissioner or an officer authorised by him.
Clause 13 of the Bill empowers the proper officer to summon persons to give evidence and produce documents under the Bill.
Clause 14 of the Bill seeks to provide that the proper officer shall have access to the business premises for the purposes of carrying out any audit, scrutiny, verification and checks, as may be necessary to safeguard the interest of revenue.
Clause 15 of the Bill seeks to provide that officers of police, railways, customs and those officers engaged in the collection of land revenue, including village officers, officers of the State Governments and Union territory Administrations shall assist the proper officer when called for.
Clause 16 of the Bill seeks to provide that where any cess has not been paid or short paid or erroneously refunded, the proper officer shall serve notice on the taxable person chargeable with cess for determination of the cess not paid or short paid or erroneously refunded.
Clause 17 of the Bill seeks to specify and quantify the interest to be paid in case of delay in payment of cess by the taxable person.
Clause 18 of the Bill seeks to provide for penalty for certain contraventions under the Bill.
Clause 19 of the Bill seeks to provide for punishments for offences under the Bill and also specifies the offences that shall be cognizable and non-bailable and the offences that shall be non-cognizable and bailable.
Clause 20 of the Bill seeks to make provisions in respect of offences by companies.
Clause 21 of the Bill seeks to provide that no Court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the proper officer, not below the rank of Commissioner.
Clause 22 of the Bill seeks to provide that in any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence.
Clause 23 of the Bill seeks to provide the provisions relating to compounding of offences under the proposed legislation.
Clause 24 of the Bill seeks to provide for the powers of the proper officer for inspection of any places of business of the taxable person or warehouse or go down, where the specified goods so manufactured or produced are stored, search and seizure of such goods, machines, documents or books or things which are secreted at a place.
Clause 25 of the Bill seeks to provide that goods or machines shall be liable to confiscation where there is a contravention of the provisions of the Bill and where the taxable person has any machine installed or undertakes any process for the manufacture or production of the specified goods with the intention to evade tax.
Clause 26 of the Bill seeks to provide that where proper officer, not below the rank of Commissioner, has reasons to believe that contraventions of specific provisions have taken place by a taxable person, he may authorise the arrest of such person.
Clause 27 of the Bill seeks to provide that recovery of any amount due from a taxable person shall be in the same manner as an arrear of land revenue and officers of police, central tax and customs and all officers of the Central Government and State Governments engaged in the collection of land revenue, and all village officers are empowered and required to assist the proper officer.
Clause 28 of the Bill empowers the revisional authority to revise the orders passed by the adjudicating authority.
Clause 29 of the Bill seeks to provide that the order of the adjudicating authority may, within a period of three months from the date of receipt of the order appealed against by the aggrieved person, appeal to the appellate authority.
Clause 30 of the Bill seeks to provide for appeal to the Appellate Tribunal.
Clause 31 of the Bill seeks to provide that any person who is entitled or required to appear before an adjudicating authority or a revisional authority or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under this Act to appear personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear through an authorised representative.
Clause 32 of the Bill seeks to provide for appeal to the High Court on any substantial question of law.
Clause 33 of the Bill seeks to provide for appeal to the Supreme Court as against any order passed by the High Court.
Clause 34 of the Bill empowers the Central Government to amend Schedule I to the proposed legislation by issuance of a notification in order to add more goods to the said Schedule.
Clause 35 of the Bill empowers the Central Government to make rules for carrying out the purposes of the proposed legislation.
Clause 36 of the Bill specifies that every rule made and every notification issued under this Act shall be laid, as soon as may be after it is made or issued, before each House of Parliament.
Clause 37 of the Bill provides for savings of earlier actions in case of amendments, etc., of rules, notifications or orders, except when a different intention appears.
Clause 38 of the Bill provides for protection of action taken in good faith by the officers under the proposed legislation.
Clause 39 of the Bill empowers the Central Government to issue orders to remove difficulties in implementation of the provisions of the proposed legislation
Statement of Objects and Reasons
1. The Manipur Goods and Services Tax Act, 2017 was enacted pursuant to enactment of the Central Goods and Services Tax Act, 2017 to make provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Manipur and for matters connected therewith or incidental thereto.
2. The provisions of the Central Goods and Services Tax Act, 2017 were amended through sections 121 to 134 of the Finance Act, 2025 and similar amendments were required to be carried out in the Manipur Goods and Services Tax Act, 2017 at the earliest, as per the decision of the 56th GST Council, to avoid repugnancy with the said Central Act.
3. Since the proclamation issued by the President under article 356 of the Constitution is in force in the State of Manipur since the 13th February, 2025 and as Parliament was not in session and circumstances existed which rendered it necessary to take immediate action to have continuance of the Manipur Goods and Services Tax Act, 2017 in line with the Central Goods and Services Tax Act, 2017, the President promulgated the Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025 on the 7th October, 2025.
4. The Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025 is to be replaced by an Act of Parliament and for the said purpose, it is proposed to introduce the Manipur Goods and Services Tax (Second Amendment) Bill, 2025 in Parliament.
5. The Bill seeks to achieve the above objectives
Download Manipur Goods and Services Tax (2nd Amendment) Act, 2025 >>
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