The Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur Act No. 9 of 2019)

- EXTRAORDINARY PUBLISHED BY AUTHORITY No. 331 . Imphal, Monday, December 30, 2019 (Pausa 9, 1941) GOVERNMENT OF MANIPUR SECRETARIAT: LAW& LEGISLATIVE AFFAIRS DEPARTMENT j| : \ NOTIFICATION | Imphal, the December 30, 2019 No. 2/67/2019-Leg/L : The following Act ofthe Legislature, Manipur which received assent of the Governor of Manipur on December 28,2019 is hereby published in the Official | Gazette: as THE MANIPUR coors AND: SERVICES TAX (SECOND AMENDMENT) ACT,2019 (MANIPUR ACT NO. 9 OF 2019) AN s - ACT : further to amendthe Manipur Goods andServices TaxAct, 2017 (ManipurActNo. 3.0f2017). BEit enactedby the Legislature of State ofManipur in theseventieth Year ofthe Republic ofIndia as follows:- Short title and 1. (1) This Act may be called the ‘Manipur Goods and Services Tax commencement. (Second Amendment) Bill, 2019. (2) It!shall comeinto force on such date as. the State Government . may, by notification in the Official Gazette, appoint. + Amendment of 2. In section 2 of the Manipur Goods and Services Tax, Act, 2017 Manipur Act section 2. (hereinafter referred to as the principal Act), in clause (4), after the No.3 of2017 words “the Appellate Authority for Advance Ruling,”, the words “the National Appellate Authority for Advance Ruling,” shall be inserted. Amendmentof 3, In section 10 ofthe principal Act,— section . (2) in sub-section (1), after the second proviso, the, following Explanation shall be inserted, namely:-— “Explanation.—For the purposes of ‘second proviso, the value of exempt supply ofservices provided byway ofextending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value ofturnover in a State.”; @)in sub-section (2),— @in clause -(d), the word ‘‘and’* occurring at the end. shall be ii) in clause (e), for the word and figure *““<Council:**, the words and figure ‘Council; and’’ shall be substituted; Gai)eo clause (e), the following Clause shall be inserted, + namely:—' + . “(f) he is neither a casual taxable person nor a non-resident taxable person:”; -2- (3) after sub-section (2), the following sub-section shall be inserted,namely:— —. “(2A) Notwithstanding anything to the contrary containedin this Act,but subject to the provisions of sub-sections (3) and (4) of section 9, aregistered person, not eligible to opt to pay tax under sub-section (1)and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieuofthe tax payable by him under sub-section (1) ofsection 9, an-amountof tax calculated at such rate as may be prescribed, but not exceedingthree per cent. ofthe turnover in State, ifhe is not—- (a) engaged in making any supply ofgoods or services which arenotleviable to tax under this Act; - (b) engaged in making any inter-State outward supplies of goods or services; (c) engaged in making any supply ofgoods orservices through anelectronic commerce operator whois required to collect tax atsource under section 52; . (d) a manufacturer of such goods or supplier of such services asmaybe notified by the Governmenton the recommendationsofthe Council; and . (e) a casual taxable person or a non-residenttaxable person: Providedthat where more than one registered Personarehaving 43 of 1961" the same Permanent AccountNumber issued underthe Income-tax vo” . Act, 1961, the-registered person shall not be eligible to opt for theschemeunder this sub-section unless all such registered personsopt to pay tax under this sub-section.”; (4) in sub-section (3), after the words, brackets and figure “under sub-section (1)” at both the places where they occur, the words, brackets,-figure and letter “or sub-section (2A), as the case may be,” Shall beinserted. : . (5) in sub-section (4), after the words, brackets and figure “of sub-section (1)”, the words, brackets,figure and letter “or, as the case maybe, sub-section (2A)”shall be inserted, . (6) in sub-section (5),after the words, brackets and figure, “under sub-section (1)”, the words, brackets, figure andletter “orsub-section (2A),as the case maybe,”shall be inserted. (7) after sub-section (5), the following Explanations shalll be inserted,namely:— . “Explanation 1.—Forthe purposes ofcomputing aggregate turnoverof a person for determininghis eligibility to pay tax under this °section, the expression “aggregate tumover” shall include the valueof supplies made by such person from the Ist day of April of afinancial year up to the date when he becomes liable for registrationunder this Act, but shall not include the value of exempt supply ofservices provided by way of extending deposits, loans or advancesin so far as the consideration is represented by way ofinterest ordiscount. . . . Amendment of section 22. Amendment of section 25. -32 Explanption 2—For the purposes ofdetermining the tax payable by ‘a person under this section, the expression “turnoverin State” shall not includethe value offollowing ‘Supplies, namely:— (i) supplies from thefirst day ofApril ofa financial year up to the date when such person becomes liable for registration under this Act; and (ii) ¢ supply of services provided by way of extending . its, loaris' or advances in so far as the consideration is represented by wayof interest or discount.’. 4.In n 22 ofthe principal Act, in sub-section ‘(),after the :second proviso, the following shall be inserted, namely:— “Provided also that the Government may;on the recommendations of the Council, enhance the aggregate turnover from twenty Jakh Tupeés to such amountnot exceeding forty lakh rupees in case of supplierwho is engaged exclusively in the supply ofgoods, subject ¢h conditions and limitations, as may be notified. oe ion.—For the purposes ofthis sub-section, a person shall be idered to be engaged exclusively in the supply of goods . evenifhe is engaged inexempt supply ofservices provided by way of extending deposits, loans or advances in so far as the consideration is represented by way ofinterest or discount.”. 5.In section 25ofthe principal Act, after sub-sectionn(6), the following sub-sections shall be inserted, namely:— _ (6A) Every registered person shall undergd’ authentication, or: furnigh proof ofpossession ofAadhaar number, in ‘such form and mander and within such time as may be prescribed: Provided that if ‘an Aadhaar number is not assigned to the registered person, such personshall be offered altemate and viable meansofidentification in such manner as Governmentmay,on the endations ofthe Council, prescribe: * ish alternate and viable means ofidentification, registration to such person shall be deemed to be invalid and the other provisions ofthis Act shall apply as if such person does not have a registration. (6B) On and from the dateofnotification, every individual shall, in- order to be eligible for grant of registration, undergo authentication, or furnish proofof possession of Aadhaar number, in such manner as the Government may, on the.recommendations of Council, specify in the ‘said notification: vided that if an Aadhaar number is not assigned'to an individual, such individual shall be offered alternate and viable of identification in such manner as the Government may, on the |recommendations of the Council, specily in the. said notification. «ec On andfrom the date ofnotification, every person, other than jividual, shall; in order to be eligible for grantofregistration, . undergo authentication, or furnish proofof possession of Aadhaar Insertion ofnew section 31A. Amendment of section 39. -4- number ofthe Karta, ManagingDirector, whole time Director, suchnumber of partners, Members of Managing Committee ofAssociation, Board of Trustees, authorised representative,authorised signatory and such other class of Persons, in suchmanner, as the Government may, on the recommendations of theCouncil, specify in the said notification: - Provided that where such Person or class of persons have notbeen assigned the Aadhaarnumber, such Person or class ofpersonsshall be offered alternate and viable means ofidentification in suchmanner as the Government may, on the recommendations of theCouncil, specify in the said notification. (6D) Theprovisions of‘sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class ofpersons orPart ofthe State, as the Government may,on the recommendationsofthe Council, Specify by notification, Explanation—Forthe Purposes of this section, the expressionjAadhaar number” shall have the same meaning as assigned tonin clause (a) of section 2 of the Aadhaar (Targeted Delivery ofFinancial and Other Subsidies, Benefits and Services) Act, 2016.”, .6. After section 31 ofthe Principal Act, the following section shall beinserted, namely:— (1) for sub-sections (1) and (2), the following sub-sections shall besubstituted, namely:— ’ (2) A registered Person paying tax under the provisions of. section10, shall, for each financial year or part thereof, furnish 4 return,electronically, of-turnover in the State, inward supplies ofgoods orservices or both, tax payable,tax paid and such other particulars insuch form and manner, and within such time, as may bePrescribed.”’; . : 18 of2016 Facility of - digital payment to recipient. Amendment of section 44. Amendment of section 49. Amendmentof section 50 -5- (2) for sub-section m, the following sub-section shall be substituted, namely:— “(7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred to in the proviso thereto, or sub-section (3) orsub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return: Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or bath, input tax credit availed, taxpayable and suchother partiqulars during a month, in such form and manner, and within suchtime, as maybe prescribed: rovided further that every registered person furnishing return t sub section (2):shall pay to the Government, the tax due into accountturnover in the State, inward supplies ofgoods ices or both, tax payable, and such other particulars during @ quarter, in Sueh form aad manner, and within such time, as may be prescril 8. In the principal Act, in section 44, in sub-section (1),the following provisosshall be inserted, namely:- “Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by " gotification, extend the timelimit for furnishing the annual return: for such class oftégistered persons as may be specified therein: Provided further that any extension oftimelimit notified by the Commissioner ofCentral Tax shall be deemedto be notified by the Commissioner.”. 9. In section 49 ofthe principal Act, after sub-section (9), the following * sub-sections shall be inserted, namely:— “(10} Aregistered person may, on the common portal, transfer any Int of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax or cess, in such form and manner andsubject to such conditions andrestrictions as may be prescribed andsuch transfer shall be deemed to be a refund from the electronic cash ledger under this Act. : (11) Where any amounthas been transferred to the electronic cash ledger under this Act, the same shall be-deemed,to be deposited in the said ledger as provided in sub-section (1).”. 10. In se¢tion 50 ofthe principal Act, in sub-section (1), the following, proviso be inserted, namely:— “Provided that the interest on tax payable iin respect of supplies mattees a tax period and declared in the return for the said furnished: after the due date in accordance with the provisions ofsection 39, exceptwhere such return is furnished after commencement ofany proceedings under section 3 or section 74 Amendment of. section 52 * Insertion ofnew section 53A,_ Amendmentof section 54, Amendment of section 95. -6- in respect of the said period, shall be levied onthat portion ofthetax that is paid by debitingthe electronic cash ledger.”. 11. In section 52 ofthe principal Act,- (1)in sub-section(4), the following provisos shall be inserted, namely:- “Provided that the Commissioner may,for reasons to be recordedin writing, by notification, extendthe time limit for furnishing theStatementfor such class ofregistered personsas maybe specifiedtherein: Provided further that any extensionoftime limit notified bytheCommissioner ofCentral Tax shall be deemed to be notified bytheCommissioner.”, - (2) in sub-section (5), the following provisos shall be inserted, namely:- “Provided that the Commissioner may, on the recommendations ofthe Council and for reasons to be recorded in writing, by notification,extend the time limit for furnishing the annual statement for suchclass of registered persons as maybe specified therein; _ Provided further that any extension oftime limit notified by theCommissioner ofCentral Tax shall be deemed to be notified by theCommissioner.”. : 2. After section 53 ofthe principal Act, the following’ section shall beinserted, namely:- : ma “$3A. Where any amounthas been transferred from itiéelectroniccash ledger under this Act to the electronic cash ledger under theCentral Goods and Services Tax Act or under the Integrated Goodsand Services Tax Act or under the Goods and Services Tax(Compensation to States) Act, the government. shall, transfer to thecentral tax account or integrated tax account or cess account, anamount equal to the amount transferred from the elecironic cashledger, in the manner and within such time as may be prescribed.” 13. In section 54 of the principal Act, after sub-section (8), thefollowing sub-section shall be inserted, namely:- “(8A) Where the Central Government has disbursed the refund ofState tax, the Governmentshall transfer an amount equal to theamountso refunded, to the Central Government.”. 14, In section 95 ofthe principal Act,— (1)in clause (a),— (a) after the words “Appellate Authority”, the words “or theNationalAppellate Authority” shall be i ; ()after the words and figures.“ofsection 100”, the words, figuresandletter “or ofsection 101C ofthe Central Goods andServicesTax Act” shall be inserted; Insertion ofa new section 101A. Amendment of ssection102. Amendmentof section 103. ‘Amendment of section 104, -7- (2) after clause (e), the following clause shall be inserted, namely:— “(£) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.”. 15. After section 101 ofthe principal Act, the following section shall be inserted, namely:- » “LOLA, Subject to the provisions of this Chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling ituted under section 101A ofthe Central Goods andServices Tax; Act shall be deemedto be the National Appellate Authority for Advance Ruling under this Act.”. 16. Ine 102 ofthe principal Act, in the opening portion,— (a) after the words “Appellate Authority”, wherever they occur, the : words “or the National Appellate Authority”shall be inserted; (b) after the words andfigures “or section 101”, the words, figures andletter “or section 101C ofthe Central Goods and Services Tax Act, 2017 (Central Act 12 of2017) respectively,” shall be inserted; ©} for the words “or the appellant”, the words “, appellant, the ority.or theAppellate Authority” shall be substituted.. 17. In section 103 ofthe principal Act, i (1) after sub-section (1), the following sub-section shall be inserted, namely:— “(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be bindingon— (a) the applicants, being distinct persons, who had sought the ling under sub-section (1) of section 101B of the Central ls. and Services Tax Act and all registered persons having e samePermanent Account Number issued under the Income- tax Act,.1961; (b) the concemed officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same PermanentAccountNumber issued underthe Income-tax Act, 1961.”;, ~ (2) in‘sub-section (2), after the words, brackets and figure “in sub- section.(1)”, the words, brackets, figure andletter “and sub-section (1A)”shall be inserted. 18. In section 104 ofthe principal Act, in sub-section (1),— . (a) after the words “Authority or the Appellate Authority”, the words “or the National Appellate Authority”shall beinserted; and (b)after the words and figures “of section 101”,the words, figures and * 43 of 1961 43 of 1961 section 105. Amendmentof section 106, - section 171. -8- letter “or undersection 101C of the Central Goods and Services Tax‘Act, 2017” shall be inserted.” 19. In section 105 ofthe Principal Act,— (@)for the marginal heading, thefollowing marginal heading shall bei hamely:— “Powers of.‘Authority, Appellate Authority and National AppellateAuthority.”; . . (b) in sub-section (1), after the words “Appellate Authority”, the words“or the National Appellate Authority”shall be inserted; and (c) in sub-section (2), after the words “Appellate Authority” whereverthey occur, the words “or the National Appellate Authority” shall beinserted. : 20. In section 106 ofthe principal Act,— (a) for the marginal heading, the following marginal headingshall besubstituted, namely:— - . “Procedure of. Authority, Appellate Authority and. NationalAppellate Authority.”; and (b) after the words “Appellate Authority”, the words “or the NationalAppellate Authority” shall be inserted: 21. In section 171 ofthe principal Act, after sub-section (3), thefollowing shall be inserted, namely:— “(3A) Where the Authority referred to in sub-section (2), afterholding examination as required underthe said sub-section comesto the conclusion that any registered person has Profiteered undersub-section (1), such Person shall be. liable to pay penaltyequivalentto ten percent. ofthe amount so Profiteered: Provided that no penalty shall be leviable if the’profiteeredamount is deposited within thirty daysofthe date ofPassingoftheorder by the Authority. Explanation.—For the Purposes of this section, the expression“profiteered” shall mean the amount determined on account ofnot . Amendment of notification number 111 issued under sub-section (1)ofsection 11 of. Manipur Goods and Services Tax Act, 22. (1) In the notification of the Government of Manipur in the iat: Finance Department (Expenditure Section) number 111, dated the} 28" June, 2017, issued by the State Government on the recommendationsofthe Council, under sub-section (1) ofsection:11 of the Manipur Goodsand Services Tax Act, 2017, in the Schedule,after S. No. 103 and the entries relating thereto, the following S. No. and the entries shall be inserted and shall deemed to have been inserted retrospectively with effect from the 1* day ofJuly, 2017, namely:— wm @) @) “103A , 26 - - Uranium Ore Concentrate”. (2) Forthe purposes ofsub-section(1), the State Governmentshall have and shall be deemed .to have the power to amend the notification referred to in sub-section (1) with retrospective effect as if the State Governmenthad the powerto amendthe said notification under sub- section (lj) of section 11 of the said Act, retrospectively, at all material times. . (3) No refund shall be madeofall such tax which has been collected, but.which would rot have beenso collected, if the notification referred * to in sub-section (i) had been in forceat all material times. i - NUNGSHITOMBI ATHOKPAM Secretary (Law) Governmentof Manipur. Printed at the Directorate of. Printing & Stationery, Governmentof .Manipur/260-C/30-12-2019. »