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DM
Shri. Y. Joykumar Singh

Hon'ble Deputy Chief Minister, (Finance), Manipur

CM
Shri. N. Biren Singh

Hon'ble Chief Minister, Manipur


Sl. No Notification No. & Date of Issue Attachments Subject
1 No.48/2020-State Tax, dt. 23-12-2020
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Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20.
2 No.47/2020-State Tax, dt. 23-12-2020 Seeks to bring into force Sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of Manipur Goods and Services Tax (Third Amendment) Second Ordinance, 2020
3 No.45/2020-State Tax, dt. 30-11-2020
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Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020.
4 No.44/2020-State Tax, dt. 12-11-2020
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Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.
5 No.43/2020-State Tax, dt. 12-11-2020
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Seeks to notify special procedure for making payment of 35% as tax liability in first two month
6 No.42/2020-State Tax, dt. 12-11-2020
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Seeks to notify class of persons under proviso to section 39(1).
7 No.41/2020-State Tax, dt. 12-11-2020
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Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Manipur Goods and Services Tax (Second Amendment) Act, 2019.
8 No.40/2020-State Tax, dt. 16-10-2020
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Seeks to notify the number of HSN digits required on tax invoice
9 No.39/2020-State Tax, dt. 16-10-2020
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Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
10 No.38/2020-State Tax, dt. 16-10-2020
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Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
11 No.37/2020-State Tax, dt. 16-10-2020
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Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020
12 No.36/2020-State Tax, dt. 01-10-2020
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Seeks to amend notification 06/2020- State Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020
13 No.35/2020-State Tax, dt. 01-10-2020
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Seeks to amend notification no. 05/2020-State Tax dt. 23.03.2020
14 No.34/2020-State Tax, dt. 22-09-2020
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Seeks to grant waiver / reduction in late fee in furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020.
15 No.33/2020-State Tax, dt. 22-09-2020
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Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 20.09.2020 to 31.10.2020.
16 No.32/2020-State Tax, dt. 22-09-2020
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Seeks to give one-time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020
17 No.31/2020-State Tax, dt. 02-09-2020
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Seeks to amend notification no. 17/2020-State Tax dt. 20.05.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020
18 No.30/2020-State Tax, dt. 01-09-2020
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Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020
19 No.29/2020-State Tax, dt. 26-08-2020
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Seeks to bring into force provisions of the Manipur Goods and Services Tax (Second Amendment) Act, 2019 to amend section 50 of the Manipur GST Act, 2017 w.e.f. 01.09.2020
20 No.28/2020-State Tax, dt. 31-07-2020
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Seeks to notify class of registered persons for the purpose of e-invoice.