Manipur GST Act 2017
Manipur GST Act 2017 received assent of the Governor of Manipur on June 14,2017
GOVERNMENT OF MANIPUR
SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT
NOTIFICATION
Imphal, June 14,2017
No. 2/29/2017-Leg/L : The following Act of the Legislature, Manipur which received assent of
the Governor of Manipur on June 14,2017 is hereby published in the Official Gazette:
THE MANIPUR GOODS AND SERVICES TAX ACT, 2017
(Manipur Act No. 3 of 2017)
AN
ACT
to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Manipur and the matters connected therewith or incidental thereto.
BE it enacted by Legislature of Manipur in the Sixty-eighth Year of the Republic ofIndia as follows:-
CHAPTER I
PRELIMINARY
CHAPTER II
Administration
CHAPTER III
LEVY AND COLLECTION OF TAX
CHAPTER IV
TIME AND VALUE OF SUPPLY
CHAPTER VI
REGISTRATION
CHAPTER VII
Tax Invoice, Credit and Debit Notes
CHAPTER VIII
ACCOUNTS AND RECORDS
CHAPTER IX
RETURNS
CHAPTER X
PAYMENT OF TAX
CHAPTER—XII
ASSESSMENT
CHAPTER XIV
INSPECTION, SEARCH, SEIZURE AND ARREST
CHAPTER XV
DEMANDS AND RECOVERY
CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
CHAPTER XIX
OFFENCES AND PENALTIES
CHAPTER XXI
MISCELLANEOUS
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