Manipur Goods and Services Tax (Second Amendment) Rules, 2025

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....owers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Manipur Goods and Services Tax (Second Amendment) Rules, 2025.     (2) They shall come....

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....d mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section.". (b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: - "Provided further that where the notice or statement or order mentioned in sub-section(1) of section 128A of the Act includes demand of tax, partially for the period men....