Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Registered persons under Manipur GST Act, 2017 must verify and amend inward supply details electronically by the 15th of the following month.</h1> Under the Manipur Goods and Services Tax Act, 2017, every registered person, excluding certain categories like Input Service Distributors and non-resident taxable persons, must verify, validate, and potentially modify the details of inward supplies and related credit or debit notes. These details must be furnished electronically between the tenth and fifteenth day of the month following the tax period. The Commissioner can extend this deadline. Any modifications must be communicated to the supplier. Errors or omissions discovered later must be rectified in the relevant tax period, with tax and interest paid if necessary, but no rectifications are allowed after the September return or the annual return, whichever comes first.