Notification: The Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025

The Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025, under the Ministry of Law and Justice, Legislative Department, notifies on October 7, 2025 the update of the Manipur GST Act, 2017, to align with changes in the CGST Act, 2025, and avoid conflicts. Whereas, the provisions of the Central Goods and Services Tax Act, 2017, were changed through sections 121 to 134 of the Finance Act, 2025.

1. Short title and commencement

(1) This Ordinance will be known as the Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025.

(2) Save as otherwise provided in this Ordinance, section 2 to 5, 7 to 13, and 15 will come into effect on such date as the state government may, by notification in the Official Gazette, appoint.

2. In the Manipur Goods and Services Tax Act, 2017, in section 2

(a) In clause (61), after the word and figure “section 9,” the words, brackets, and figures “of this Act or under subsection (3) or subsection (4) of section 5 of the Integrated Goods and Services Tax Act, 2017” will be placed and will be deemed to have been placed with effect from the April 01, 2025;

(b) in clause (69),-

(i) in sub-clause (c), for the words “management of a municipal or local fund”; the words “management of a local fund or municipal fund” will be replaced;

(ii) after sub-clause (c), the following Explanation will be placed, namely:

‘Explanation– For the purposes of this subclause–

(a) “local fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect, and appropriate any tax, duty, toll, cess, or fee, by whatever name called;

(b) “municipal fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a metropolitan area or Municipal area and vested by law with the powers to levy, collect, and appropriate any tax, duty, or toll, cess or fee, by whatever name called;’

(c) After clause (116), the following clause will be placed, namely:

‘(116A) “unique identification marking” means the unique identification marking referred to in clause (b) of subsection (2) of section 148A and includes a digital stamp, digital mark, or any other similar marking, which is unique, secure, and nonremovable.’

No refunds will be given for taxes collected before the amendment that wouldn’t have been collected under the new rules.

For complete information refer the official notification-