9-2019 Rate
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Notification No. 9/2019- State Tax (Rate)
Imphal, the 29 March, 2019
number 502, dated the 7 March, 2019, namely:-
In the said notification, –
in his electronic credit ledger shall lapse.”;
namely: –
this notification.”.
Government of Manipur
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No. TAX/4(53)/GST-NOTN/2016:- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (herein after referred to as the “said Act ”), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No.2/2019-State Tax (Rate), dated the 7 March, 2019, published in the Manipur Gazette, Extraordinary, vide
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(i) in the Table, in column 3, after clause 7, the following clause shall be inserted, namely: –
“8. Where any registered person who has availed of input tax credit opts to pay tax under this notification, he shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods as if the supply made under this notification attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying
(ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted,
“(iii) the Manipur Goods and Services Tax Rules, 2017, as applicable to a person paying tax under section 10 of the said Act shall, mutatis mutandis, apply to a person paying tax under
2. This notification shall come into force on the 1 day of April, 2019.
Rakesh Ranjan
Principal Secretary (Finance)
Note: -The principal notification No. 02/2019 – State Tax (Rate), dated the 7 March, 2019 was published in the Manipur Gazette, Extraordinary, vide number 502, dated the 7 March, 2019.
