TaxTMI 
TaxTMI 
Manipur Goods and Services Tax (Sixth Amendment) Act, 2024.
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....ns online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force ;" ; (b) after clause (102), the following clause shall be inserted, namely :- "(102A) 'specified actionable claim' means the actionable claim involved in or by way of- (i) betting ; (ii) casinos ; (iii) gambling ; (iv) horse racing ; (v) lottery ; or (vi) online money gaming ;' ; (c) in clause (105), the following proviso shall be inserted at the end, namely :- "Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable....
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.... to have been substituted with effect from the 1st day of July, 2017, namely :- "(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.". 7. Amendment of section 24.-In section 24 of the principal Act,- (a) in clause (xi), the word "and" occurring at the end, shall be omitted ; (b) after clause (xi), the following clause shall be inserted, namely :- "(xia) every person supplying online money gaming from a place outside India to a person in India ; and". 8. Amendment of section 30.-In section 30 of the principal Act, in sub-section (1),- (a) for the words "the prescribed manner within thirty days from the date of service of the cancellation order :", the words "such manner, within such time and subject to such conditions and restrictions, as may be prescribed." shall be substituted ; (b) the proviso shall be omitted. 9. Amendment of ....
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.... 52 of the principal Act, after sub-section (14), the following sub-section shall be inserted, namely :- "(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from the due date of furnishing the said statement : Provided that, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.". 13. Amendment of section 54.-In section 54 of the principal Act, in sub-section (6), the words "excluding the amount of input tax credit provisionally accepted," shall be omitted. 14. Amendment of section 56.-In section 56 of the principal Act, for the words "from the date immediately after the expiry of sixty days from the date of receipt of application under the said sub-section till the date of refund of such tax", the words and sign "for the period of delay beyond sixty days from the date of receipt of such applicatio....
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....the words "Principal Bench" shall be substituted ; (b) for the words "State Bench or Area Benches", the words "State Benches" shall be substituted. 22. Amendment of section 122.-In section 122 of the principal Act, after sub-section (1A), the following sub-section shall be inserted, namely :- "(1B) Any electronic commerce operator who,- (i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply ; (ii) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply ; or (iii) fails to furnish the correct details in the statement to be furnished under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher.". 23.....
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....in the return filed under section 39 or under section 44 ; (b) the particulars uploaded on the common portal for preparation of invoice, the details of outward supplies furnished under section 37 and the particulars uploaded on the common portal for generation of documents under section 68 ; (c) such other details as may be prescribed. (2) For the purposes of sharing details under sub-section (1), the consent shall be obtained, of- (a) the supplier, in respect of details furnished under clauses (a), (b) and (c) of sub-section (1) ; and (b) the recipient, in respect of details furnished under clause (b) of sub-section (1), and under clause (c) of sub-section (1) only where such details include identity information of the recipient, in such form and manner as may be prescribed. (3) Notwithstanding anything contained in any law for the time being in force, no action shall lie against the Government or the common portal with respect to any liability arising consequent to information shared under this section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return.". 26. Amendm....