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<h1>Manipur GST Rules govern composition levy, electronic registration, stock reporting, and procedures for amendment and cancellation.</h1> The Rules implement the Act from 22 June 2017, defining terms and establishing procedures for composition levy (electronic intimation, eligibility conditions, stock disclosure, rates, withdrawal and show-cause process), comprehensive electronic registration processes for various taxpayer categories (PAN/mobile/e-mail verification, provisional registration, forms-based applications, time limits and GSTIN structure), and prescribed procedures for amendment, cancellation, revocation, migration and physical verification, with mandated electronic authentication and standardized forms to operationalise compliance and enforcement.
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