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<h1>Manipur Announces Enforcement of Rule 138E of CGST Rules Starting June 21, 2019, u/s 164 Authority.</h1> The Government of Manipur, through the Finance Department, has issued Notification No. 7/2019-State Tax, dated April 24, 2019. This notification announces that the provisions of Rule 138E of the Central Goods and Services Tax (CGST) Rules will take effect from June 21, 2019. This implementation is under the authority granted by Section 164 of the Manipur Goods and Services Tax Act, 2017. The notification relates to the Manipur Goods and Services Tax (Fourteenth) Amendment Rules, 2018, as detailed in Notification No. 14/2018-State Tax, published in the Manipur Gazette on January 3, 2019.