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of <h1>Manipur GST Rules Amended: New Deadlines for Returns, Rule 62 Changes, and New Forms Introduced for Taxpayers.</h1> The Manipur Goods and Services Tax (Third Amendment) Rules, 2019, effective from April 24, 2019, amend the Manipur GST Rules, 2017. Key changes include the requirement for taxpayers to submit all due returns within 30 days of the revocation of registration cancellation. Rule 62 is revised to alter the submission process for quarterly statements and annual returns, introducing FORM GST CMP-08 for self-assessed tax payments. Taxpayers availing benefits under notification No. 02/2019 must adhere to specific reporting requirements. The amendment also includes new instructions for FORM GST REG-01 regarding tax payment options under the specified notification.
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