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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. Here it shows just a few of many results. To view list of all cases mentioning this section, Visit here

        Provisions expressly mentioned in the judgment/order text.

        <h1>Manipur GST Sixth Amendment Act 2024: New Rules for Online Gaming, Tax Return Timelines, and Penalties Introduced.</h1> The Manipur Goods and Services Tax (Sixth Amendment) Act, 2024, amends the Manipur GST Act of 2017, effective retroactively from September 30, 2023. Key changes include definitions for 'online gaming' and 'specified actionable claims,' which encompass activities like betting and gambling. The Act mandates that online gaming suppliers, including those outside India, register under GST. Amendments to various sections address the filing timelines for tax returns, introduce penalties for non-compliance, and allow consent-based information sharing. The Act also repeals the 2023 Ordinance while preserving any actions taken under it. Additionally, certain activities are retrospectively exempted from GST since July 1, 2017.

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