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    <title>Manipur Goods and Services Tax (Amendment) Act, 2025.</title>
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    <description>The Act inserts section 11A permitting the Government to exempt recovery of State tax where a generally prevalent practice caused non levy or short levy; inserts section 74A setting a forty two month time limit for notices, a twelve month period for issuing orders (extendable by six months), specified penalties for fraud and non fraud, and tiered settlement options on pre notice or post notice payment; and inserts section 128A creating a conditional waiver of interest and penalty for specified earlier tax periods upon payment by a notified date.</description>
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    <pubDate>Mon, 18 Aug 2025 00:00:00 +0530</pubDate>
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      <description>The Act inserts section 11A permitting the Government to exempt recovery of State tax where a generally prevalent practice caused non levy or short levy; inserts section 74A setting a forty two month time limit for notices, a twelve month period for issuing orders (extendable by six months), specified penalties for fraud and non fraud, and tiered settlement options on pre notice or post notice payment; and inserts section 128A creating a conditional waiver of interest and penalty for specified earlier tax periods upon payment by a notified date.</description>
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