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    <title>The Manipur Goods and Services Tax (Third Amendment) Rules, 2017.</title>
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    <description>The amendment revises GST rules: it prescribes customs-notified exchange rates for goods and accounting-principle rates for services for valuation; mandates specific export invoice endorsements and limited recipient/delivery/destination details; permits the Commissioner to require electronic FORM GSTR-3B filing when GSTR-1/GSTR-2 deadlines are extended and directs electronic generation of FORM GSTR-3 (Part A from GSTR-1/GSTR-2 and prior liabilities; Part B from GSTR-3B) with reconciliation and credit ledger adjustment for excess input tax credit; and updates HSN column headings in TRAN forms.</description>
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