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    <title>The Manipur Goods and Services Tax (Sixth Amendment) Rules, 2017.</title>
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    <description>Persons granted provisional registration or who applied for registration may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they are prohibited from filing FORM GST TRAN-1. A new rule permits a one-time revision of declarations submitted in FORM GST TRAN-1 within applicable time limits. E-way bill rules require principals to generate e-way bills for inter-state job-work consignments and exempt persons to generate e-way bills for handicraft goods; various form headings and instructions are amended.</description>
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