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of <h1>GST Amendment expands taxable scope, adds s.11A waiver power and s.74A assessment regime with graded penalties</h1> The Act amends the Manipur GST law with staggered commencements, expands taxable scope to include un-denatured extra neutral alcohol/rectified spirit, and introduces a government power (new s.11A) to waive recovery where a general practice led to non-levy or short-levy. It clarifies invoice and input tax credit timings, revocation conditions, and extends numerous procedural references to a new section 74A, which governs assessments from FY 2024-25 onward with a 42-month notice period, specified adjudication timelines, graded penalties (including higher rates for fraud), and pre-notice payment/settlement options. It provides limited waiver relief for certain 2017-2020 demands, validates prior ordinance actions and repeals the 2025 Ordinance.
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