The Manipur Goods and Services Tax (Eighth Amendment) Rules, 2017.
5/10/2017-FD(TAX)/08(R) Dated:- 13-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Imphal, the 13th October, 2017
No. 5/10/2017-FD(TAX)/08(R):- In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Manipur Goods and Services Tax (Eighth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
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ccordance With the provisions of' sub-rule (4) of rule 44 within a period of ninety days from the day, on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to finish the declaration in FORM GST TRAN-1 after the statement, in FORM GST ITC-03 has been furnished.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single “invoice-cum-bill of supply” for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the wo
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ds, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
“6 Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
“;
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value
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