The Union Government today on December 01, 2025, introduced “The Manipur Goods and Services Tax (Second Amendment) Bill, 2025” in the Lok Sabha to bring the Manipur GST Act, 2017 at par with the recent amendments made to the Central Goods and Services Tax Act, 2017 under the Finance Act, 2025, as recommended by the 56th GST Council.
The Bill aims to ensure seamless implementation of uniform GST provisions across the country and avoid any legal or administrative repugnancy between the State and Central GST laws.
Key Features of the Bill
The major provisions inter alia include:
- Definition amendments relating to Input Service Distributor, local fund/municipal fund, and introduction of unique identification marking for specified goods.
- Omission of voucher-related time-of-supply subsections in Sections 12 and 13.
- Clarification on “plant and machinery” with retrospective applicability from 1 July 2017.
- Revised credit note provisions for ensuring tax adjustment only when ITC reversal or tax incidence conditions are satisfied.
- Enabling provisions for additional details in ITC statement under Section 38 and new conditions for furnishing monthly returns under Section 39.
- Rationalised pre-deposit requirement for appeals involving penalty without attendant tax demand under Sections 107 and 112.
Introduction of Track-and-Trace Mechanism
The Bill inserts Section 148A to provide for a track and trace system for specified goods by integrating unique identification marking and electronic storage of related information. This aims to enhance supply chain authenticity, monitoring, and compliance. A corresponding penal provision (Section 122B) has also been inserted for contravention of the mechanism.
Modification of Schedule III
To promote transparency and ease of doing business, the Bill inserts a new category of non-supply transactions — Supply of goods warehoused in Special Economic Zones or Free Trade Warehousing Zones before clearance for exports or to the Domestic Tariff Area.
Background
Due to the continued operation of the Proclamation under Article 356 in Manipur since 13 February 2025, and the need to ensure continuity of the GST regime aligned with the Central Act while Parliament was not in session, the Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025 was promulgated on 7 October 2025. The present Bill seeks to replace the Ordinance.
Financial Implications
According to the Financial Memorandum, the Bill does not involve any expenditure from the Consolidated Fund of the State of Manipur.
The Bill will come into force on notified dates once enacted, with different provisions taking effect as specified by the State Government.
The Bill can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/THE-MANIPUR-GOODS-AND-SERVICES-TAXSECOND-AMENDMENT-BILL-2025.pdf
