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of <h1>Manipur GST Amendment 2019: New Rules for Film Suppliers, GST Practitioner Surrender Procedures, and Extended Validity Periods.</h1> The Manipur Goods and Services Tax (Fifth Amendment) Rules, 2019, introduces several changes to the existing GST framework in Manipur. Key amendments include modifications to rules regarding registration and invoicing, particularly for suppliers of cinematograph films in multiplexes, who must issue electronic tickets as tax invoices. The amendment also introduces procedures for surrendering GST practitioner enrolment and extends the validity of certain rules from two to four years. Additionally, new forms for GST-related applications, such as unblocking E-Way Bill generation, are introduced, along with updated refund claim statements for deemed exports. These rules are effective from their publication date or as specified.
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