TaxTMI 
TaxTMI 
The Manipur Goodds and Service Tax (Fourth Amendment) Rules, 2017
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....s Tax Rules, 2017, namely:- vilno (1) These rules may be called the Manipur Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. ision . In the Manipur Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be inserted; (iii) in rule 40, with effect from the 1"day of July, 2017, in sub-rule (1), for clause (b....
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....lectronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules." (v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words "specify that", the words "specify the manner and conditions subject to which the" shall be substituted; (vi) in rule 87,- (a) in sub-rule (2), the following shall be inserted, namely:- "Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval s....
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....held on the "day of July, 2017 or contained in gold or gold jewellery held in stock on the day of. July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules." (v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words "specify that", the words "specify the manner and conditions subject to which the" shall be substituted; (vi) in rule 87,- (a) in sub-rule (2), th....
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....for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:- "16. Government departments applying for registration as suppliers may not furnish Bank Account details."; (ix) With effect from the 22nd June, 2017 for "FORM GST REG-13", the following Form shall be substituted, namely:- "Form GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State/UT- PART A (i) Name of the Entity (ii) (iii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (v) (Not applicable for entities spe....
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....Type of Account Account Number IFSC Branch Address Bank Name Or 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc. 11. Verification I hereby solemnly affirm and declare that the information g....