Manipur Goods and Services Tax Act, 2017 - No. 2/29/2017-Leg/L - Manipur SGST

Goods and Services Tax: intra State levy, registration thresholds, input tax credit rules, returns, refunds and assessment procedures.

The Act levies State goods and services tax on intra State supplies, defines 'supply' and related valuation and time of supply rules, empowers notification of reverse charge and e commerce collection, and sets out registration thresholds and the composition scheme. It establishes an electronic compliance framework (registration, invoicing, returns, ledgers), a detailed input tax credit mechanism with blocked credits and matching procedures, refund and assessment regimes including audit and interest rules, and administrative powers, exemptions and transitional provisions.