https://www.taxtmi.com/news?id=63334 The Bill aligns the Manipur GST Act with central amendments by expanding and clarifying definitions, deeming "plant and machinery" as the operative expression, altering voucher time-of-supply clauses, tightening credit-note and reporting rules, and empowering the Government to prescribe a track and trace mechanism including affixation of unique identification marking, related recordkeeping, payments and a dedicated penalty; it also amends appellate pre-deposit requirements, adds Schedule III coverage for SEZ/FTWZ warehoused supplies, disallows refunds for prior collected tax on those supplies, and repeals the earlier Ordinance with savings. en-us Tue, 02 Dec 2025 14:50:11 +0530 Wed, 11 Feb 2026 16:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=63334 The Bill aligns the Manipur GST Act with central amendments by expanding and clarifying definitions, deeming "plant and machinery" as the operative expression, altering voucher time-of-supply clauses, tightening credit-note and reporting rules, and empowering the Government to prescribe a track and trace mechanism including affixation of unique identification marking, related recordkeeping, payments and a dedicated penalty; it also amends appellate pre-deposit requirements, adds Schedule III coverage for SEZ/FTWZ warehoused supplies, disallows refunds for prior collected tax on those supplies, and repeals the earlier Ordinance with savings. News - Tue, 02 Dec 2025 14:50:11 +0530 https://www.taxtmi.com/news?id=63334