MINISTRY OF FINANCE

The Manipur Goods and Services Tax (Amendment) Act, 2025

By TEAM CIRCULAR EXPRESS • 18 Aug 2025

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This Act amends the Manipur Goods and Services Tax Act, 2017, to introduce various procedural and regulatory changes. Key amendments include provisions for input tax credit, tax deduction at source, and the insertion of new sections regarding tax levies and registration revocation. The Act also clarifies the treatment of alcoholic liquor and extra neutral alcohol under the GST framework. These changes are deemed to have come into force on various dates between 2024 and 2025. The legislation was published in the Gazette of India following the President's assent.

State

Manipur

purpose of issuance

Legislative amendment

Most Important Details

The Act introduces amendments to sections 9, 10, 11A, 13, 16, 17, 21, 30, 31, 35, 39, and 49 of the principal Act. It includes provisions for input tax credit, tax deduction at source, and clarifies the levy of state tax on specific supplies. It also provides for the revocation of registration cancellation under certain conditions.

issue for which issued

Legislative amendment to the Manipur GST Act.

is it guidelines or office order, or office memorandum

Act of Parliament

purpose of issue

To update and refine the Manipur GST legal framework.

All the Most Important details in the circular

Amendments to GST sections 9, 10, 11A, 13, 16, 17, 21, 30, 31, 35, 39, and 49.

its purpose it serves

Legal compliance and tax administration.