Manipur GST Amendment Bill 2025 Covering Tax Liability Determination Enforcement and Dispute Resolution
SDG 8: Decent Work and Economic Growth
SDG 9: Industry, Innovation and Infrastructure
Institutions: GST Council; Government of Manipur
The Manipur Goods and Services Tax (Amendment) Bill, 2025 aligns the state tax framework with national GST reforms, aiming to enhance compliance, reduce disputes, and provide targeted relief to businesses.
Key provisions include expanding GST coverage to neutral alcohol used in liquor production and introducing Section 11A, which safeguards taxpayers against retrospective tax demands. The Bill also clarifies rules on input tax credit (ITC), including eligibility following revocation of cancelled registrations. Refunds are restricted where exports are subject to duties, ensuring consistency in tax treatment.
To strengthen enforcement, a new determination framework under Section 74A applies from FY 2024β25, with strict timelines and graded penalties. Dispute resolution has been simplified through reduced pre-deposit requirements and lower monetary thresholds for appeals. In addition, Section 128A establishes a waiver scheme allowing settlement of disputes from FY 2017β2020 by paying tax dues without interest or penalties.
The Bill further empowers the government to limit anti-profiteering applications and clarifies GST treatment for insurance transactions. Overall, these reforms seek to balance revenue interests with ease of doing business by streamlining procedures and reducing litigation.
Relevant question for policy stakeholders: How can state-level GST reforms ensure both revenue protection and sustained taxpayer confidence?
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https://sansad.in/rs/legislation/bills