Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025
Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025, has been promulgated by the President on 7th October, 2025. The Ordinance amends the Manipur Goods and Services Tax Act, 2017.
The provisions of the Central Goods and Services Tax Act, 2017 were amended through sections 121 to 134 of the Finance Act, 2025. Also, amendments were required to be made to the Manipur Goods and Services Tax Act, 2017 to bring them into effect at the earliest, as per the decision of the 56th GST Council.
The ordinance was necessitated due to the fact of President Rule in the Manipur and no elected Legislative Assembly being in force. And by a proclamation issued on the 13th February, 2025 by the President under article 356 of the Constitution, the powers of the Legislature of the State of Manipur have been declared to be exercisable by or under the authority of Parliament. The Parliament has approved the resolution for continuance in force of the said proclamation for a further period of six months with effect from the 13th August, 2025.
Download Manipur GST (2nd Amendment) Ordinance, 2025 Click Here >>
- Distinction between religious & charitable purposes is determined by institution’s primary or dominant object
- Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important
- AO is under an obligation to assign reasons for rejecting explanation of the assessee
- CBIC issues SoP for clearance of imported goods through Foreign Post Offices
- Sale deed executed with full knowledge of only part consideration paid, not void – SC
 Ordinance, 2025){kind=link}