THE MANIPUR GOODS AND SERVICES TAX (SECOND AMENDMENT) BILL, 2025

Manipur GST amendments add track-and-trace with unique markings, tighten input-credit, credit-note and appeal pre-deposit rules. The Bill aligns the Manipur GST Act with central amendments by expanding and clarifying definitions, deeming 'plant and machinery' as the operative expression, altering voucher time-of-supply clauses, tightening credit-note and reporting rules, and empowering the Government to prescribe a track and trace mechanism including affixation of unique identification marking, related recordkeeping, payments and a dedicated penalty; it also amends appellate pre-deposit requirements, adds Schedule III coverage for SEZ/FTWZ warehoused supplies, disallows refunds for prior collected tax on those supplies, and repeals the earlier Ordinance with savings.