CA Pratibha Goyal | Jun 10, 2025 |

State of Manipur Passes GST (Amendment) Ordinance 2025

The State of Manipur has recently passed the GST (Amendment) Ordinance 2025. This has been passed to amend the Manipur Goods and Services Tax Act, 2017, and to align it with the changes made in the Finance (No. 2) Act, 2024, pursuant to the 54th GST Council.

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Notable amendments include:

Insertion of Section 74A to deal with Tax determination in GST assessments for FY 2024-25 onwards.
Retrospective relaxation of Input Tax Credit (ITC) timelines for FYs 2017-18 to 20-2021.
GST Amnesty Scheme 2024: Waiver of interest and penalties under Section 128A

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Name: CA Pratibha Goyal

Designation: Co Founder

Company: Studycafe

Location: Delhi, India

Total Posts: 1438

CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.

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