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Manipur Goods and Services Tax (Amendment) Rules, 2019.

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....ormatted: Left, Indent: Left: 0.5 cm, Add space between paragraphs of the same style, Line spacing: Multiple 1.07 li 2. In the Central-Manipur Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), _in Chapter-II, in the heading, for the words "Composition Rules", the words, "Composition Levy" shall be substituted. || 3. In the said rules, in rule 7,in the Table, against serial number (3), in column (3), for the word "goods", the words, "goods and services" shall be substituted. 4. In the said rules, in rule 8, in sub rule (1),— (a) the first proviso shall be omitted; (b) in the second proviso, for the words "Provided further”, the word “Provided” shall be+- substituted. 5. In the said rules, for rule 11, the following rule shall be substituted, namely:- "11 Separate registration for multiple places of business within a State or a Union territory.- (1) Any person having multiple places of business within a State or a Union territory,+ requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the foll....

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....ed under sub-rule (1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39. (4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect.". 7. In the said rules, after rule 41, the following rule shall be inserted, namely:- "Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.- (1) A registered person who has obtained separate registration for multiple places ofâ­‘- business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilisedunutilized input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common portal, either directly or through a Facilitation C....

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....the recipient; name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; (f) (g) serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply; (h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (i) signature or digital signature of the supplier or his authorised representative.". Formatted: Indent: Left: 1.27 cm, Hanging: 0.73 cm Formatted: Indent: Left: 0 cm, Hanging: 0.5 cm Formatted: Indent: Left: 1.27 cm, Hanging: 0.73 cm Formatted: Indent: Left: 1.27 cm, Hanging: 0.73 cm Formatted: Indent: Left: 1.27 cm, Hanging: 1.27 cm Formatted: Indent: Left: 1.27 cm, Hanging: 1.23 cm Formatted: Indent: Left: 1.27 cm, Hanging: 1.27 cm | 11. In the said rules, in rule 80, in sub-rule (3), after the words “Every registered person”, the+ words, brackets and figures “other than those referred to in the proviso to sub-section (5) of section 35," shall be inserted. Formatted: Indent: Left: 0 cm, Hanging: 0.75 cm 12. In the said rules, in rule 83,- (a) _....

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....r services or both made to a Special Economic Zone unit or a Special Economic Zone developer;". 16. In the said rules, in rule 91,- (a) in sub-rule(2), the following proviso shall be inserted, namely:- "Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer."; Formatted: Indent: Left: 1.27 cm, Hanging: 0.73 cm Formatted: Indent: Left: 1.75 cm Formatted: Indent: Left: 0 cm, Hanging: 0.75 cm (b) in sub-rule (3), the following proviso shall be inserted, namely:- "Provided that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year which the said payment advice was issued.". 17. In the said rules, in rule 92, in sub-rule (4), the following provisos shall be inserted, namely:- + "Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer: Provided further that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued.". 18. In the said rules, in rule 96A-,- (a) ....

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....es, in FORM GST PCT-05, in the Table, after serial number 5 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- Formatted: Indent: Left: 0.5 cm Formatted: Indent: Left: 0 cm, Hanging: 0.5 cm "6 To furnish information for generation of e-way bill 7 To furnish details of challan in FORM GST ITC-04 8 To file an application for amendment or cancellation 9 of enrolment under rule 58 To file an intimation to pay tax under the composition scheme or withdraw from the said scheme". 24. In the said rules, in FORM GSTR -4,- (a) in clause 6,for the Table, the following Table shall be substituted, namely:- "Rate of tax Total Turnover 1 2 Out of turnover reported in Composition tax amount (2), turnover of services 3 Central Tax State/UT Tax 4 5"; (b) in clause 7, for the Table, the following Table shall be substituted, namely:- "Quarter Rate Original details Revised details Tot Out of Centr ||State/U] al turnov al Tax T Tax Total Turnov Out of Centr turnov State/U al Tax T Tax Tur er er er nov reporte er d in (3), turnov reporte d (7), turnov in Formatted: Indent: Left: 0 cm, First line: 1 cm Formatted: Font: (Default) Times New Roman, 12 pt, Und....

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