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    <title>Manipur Goods and Services Tax (Third Amendment) Rules, 2019.</title>
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    <description>Amendments require that persons whose registration cancellations are revoked must file all returns for the cancellation period within thirty days of revocation. Rule 62 now mandates quarterly submission of a statement in FORM GST CMP-08 reporting self-assessed tax and annual filing of FORM GSTR-4; CMP-08 submission discharges tax or interest liability. Taxpayers ceasing the concessional notification must file CMP-08 for the cessation period and GSTR-4 annually. FORM GST CMP-08 and an instruction in FORM GST REG-01 are newly inserted.</description>
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