Manipur GST (Amendment) Ordinance, 2025 Notified: Key Changes Mirror Central GST Amendments [Read Notification]

The Ordinance, dated June 9, 2025, was necessitated due to the prorogation of the Manipur Legislative Assembly and the declaration of President's Rule in the state.

The ordinance introduces amendments to the Manipur GST Act, 2017, incorporating provisions similar to those recently added to the Central GST Act to avoid legislative repugnancy. These changes were recommended during the 54th GSTCouncil meeting and are intended to be effective from November 1, 2024, with certain provisions having retrospective effect from October 30, 2024.

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One of the key inclusions is Section 74A, which deals with the determination of tax not paid, short paid, or erroneously refunded, or where ITC has been wrongly availed or utilized for periods starting from FY 2024-25 onwards. This section complements Sections 73 and 74, which are now limited to tax periods up to FY 2023-24. Penalty structures have also been revised under this new section, distinguishing between non-fraud and fraud-related cases.

Another notable amendment is to Section 11A, granting the State Government the power, upon GST Council recommendation, to waive tax liability in cases where a general practice resulted in non-levy or short-levy of tax.

Further changes have been made to sections involving tax invoices, cancellation and revocation of registration, refund eligibility (especially in the case of exports with export duty), adjudication timelines, and the powers of appellate authorities. Amendments to Section 112 are also crucial, particularly allowing a delayed start date for filing appeals before the GST Appellate Tribunal, as notified by the government.

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Additionally, Section 128A has been introduced to provide complete waiver of interest and penalty on tax demands raised under Section 73 for certain periods, subject to full tax payment and other conditions. This relief is expected to significantly reduce pending litigations under GST.

Anything done or done under the Manipur Goods and Services Tax (Eighth Amendment) Ordinance, 2024, will always be deemed to have been done or taken under the corresponding provisions of this Ordinance as if those provisions had been in effect at all relevant times, even after the Ordinance has ended.

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