The Manipur Goods and Services Tax (Second Amendment) Act, 2025, received Presidential assent on 10 December 2025, amending the Manipur GST Act, 2017. Key amendments include changes to definitions in Section 2, clarifying terms like “local fund,” “municipal fund,” and introducing “unique identification marking” for certain goods.
Manipur GST (Second Amendment) Act, 2025: Track-and-Trace Mechanism
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The Manipur Goods and Services Tax (Second Amendment) Act, 2025, received Presidential assent on 10 December 2025, amending the Manipur GST Act, 2017. Key amendments include changes to definitions in Section 2, clarifying terms like "local fund," "municipal fund," and introducing "unique identification marking" for certain goods. Sections 12, 13, 17, 20, 34, 38, 39, 107, and 112 were amended to streamline provisions regarding input tax credit, reporting, output tax liability, filing conditions, and appeals against penalty orders. The Act introduces new Sections 122B and 148A, establishing penalties for non-compliance with the track-and-trace mechanism and mandating unique identification markings, electronic storage, and reporting requirements for specified goods. Schedule III was amended to include supplies from SEZs or FTWZs before export clearance. The Act also clarifies that tax collected under repealed provisions is non-refundable and repeals the earlier 2025 Ordinance, with actions under it deemed valid under this Act. Sections will come into force on dates notified by the State Government.
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 10th December, 2025
The following Act of Parliament received the assent of the President on the 10th December, 2025 and is hereby published for general information:—
THE MANIPUR GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2025
NO. 33 OF 2025
[10th December, 2025.]
An Act further to amend the Manipur Goods and Services Tax Act, 2017.
BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:—
1. Short title and commencement.
(1) This Act may be called the Manipur Goods and Services Tax (Second Amendment) Act, 2025.
(2) Save as otherwise provided in this Act, sections 2 to 5, 7 to 13 and 15 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. Amendment of section 2.
In the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 2,—
(a) in clause (61), after the word and figure "section 9", the words,brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 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." shall be substituted;
ii. after sub-clause (c), the following Explanation shall be inserted, namely:—
'Explanation.—For the purposes of this sub-clause,—
(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 controlor 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, toll, cess or fee, by whatever name called;';
(c) after clause (116), the following clause shall be inserted,namely:—
'(116A) "unique identification marking" means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;'.
3. Amendment of section 12.
In section 12 of the principal Act,—
a. sub-section (4) shall be omitted;
b. in sub-section (5), for the words, brackets and figures", sub-section (3) or sub-section (4)," the words, brackets and figure "or sub-section (3)" shall be substituted.
4. Amendment of section 13.
In section 13 of the principal Act,—
a. sub-section (4) shall be omitted;
b. in sub-section (5), for the words, brackets and figures", sub-section (3) or sub-section (4)," the words, brackets and figure "or sub-section (3)" shall be substituted.
5. Amendment of section 17.
In section 17 of the principal Act, in sub-section (5), in clause (d),—
a. for the words "plant or machinery", the words "plant and machinery"shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017;
b. the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:—
'Explanation 2.—For the purposes of clause (d), it is hereby clarified that notwithstanding anything to the contrary contained in any judgment, decree or order of any court, tribunal, or other authority, any reference to "plant or machinery" shall be construed and shall always be deemed to have been construed as a reference to "plant and machinery";'.
6. Amendment of section 20.
In section 20 of the principal Act, with effect from the 1st day of April, 2025,—
a. in sub-section (1), after the word and figure "section 9", the words,brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be inserted and shall be deemed to have been inserted;
b. in sub-section (2), after the word and figure "section 9", the words,brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017," shall be inserted and shall be deemed to have been inserted.
7. Amendment of section 34.
In section 34 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:—
"Provided that no reduction in output tax liability of the supplier shall be permitted, if the—
i. input tax credit as is attributable to such a credit note, if availed,has not been reversed by the recipient, where such recipient is a registered person; or
ii. incidence of tax on such supply has been passed on to any other person, in other cases.".
8. Amendment of section 38.
In section 38 of the principal Act,—
a. in sub-section (1), for the words "an auto-generated statement", the words "a statement" shall be substituted;
b. in sub-section (2),—
i. for the words "auto-generated statement under", the words"statement referred in" shall be substituted;
ii. in clause (a), the word "and" shall be omitted;
iii. in clause (b), after the words "by the recipient,", the word "including" shall be inserted;
iv. after clause (b), the following clause shall be inserted, namely:—
"(c) such other details, as may be prescribed.".
9. Amendment of section 39.
In section 39 of the principal Act, in sub-section (1), for the words "and within such time", the words "within such time, and subject to such conditions and restrictions" shall be substituted.
10. Amendment of section 107.
In section 107 of the principal Act, in sub-section (6), for the proviso, the following proviso shall be substituted, namely:—
"Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty has been paid by the appellant.".
11. Amendment of section 112.
In section 112 of the principal Act, in sub-section (8), the following proviso shall be inserted, namely:—
"Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to subsection (6) of section 107 has been paid by the appellant.".
12. Insertion of new section 122B. Penalty for failure to comply with track and trace mechanism.
After section 122A of the principal Act, the following section shall be inserted, namely:—
"122B. Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.".
13. Insertion of new section 148A. Track and trace mechanism for certain goods.
After section 148 of the principal Act, the following section shall be inserted, namely:—
"148A. (1) The Government may, on the recommendations of the Council, by notification, specify—
a. the goods;
b. persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply.
(2) The Government may, in respect of the goods referred to inclause (a) of sub-section (1),—
a. provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and
b. prescribe the unique identification marking for such goods,including the information to be recorded therein.
(3) The persons referred to in sub-section (1) shall—
a. affix on the said goods or packages thereof, a unique identification marking, containing such information and in such manner;
b. furnish such information and details within such time and maintain such records or documents, in such form and manner;
c. furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner;
d. pay such amount in relation to the system referred to in sub-section (2), as may be prescribed.".
14. Amendment of Schedule III.
In Schedule III to the principal Act, with effect from the 1st day of July, 2017,—
(i) in paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to have been inserted, namely:—
"(aa) supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;";
(ii) in Explanation 2, after the words "For the purposes of", the words,brackets and letter "clause (a) of" shall be inserted and shall be deemed to have been inserted;
(i) after Explanation 2, the following Explanation shall be inserted and shall be deemed to have been inserted, namely:—
'Explanation 3.—For the purposes of clause (aa), the expressions "Special Economic Zone", "Free Trade Warehousing Zone" and "Domestic Tariff Area" shall have the same meanings as respectively assigned to them in section 2 of the Special Economic Zones Act, 2005.'.
15. No refund of tax collected.
No refund shall be made of all such tax which has been collected, but which would not have been so collected, had section 14 been in force at all material times.
16. Repeal and savings.
(1) The Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.
DR. RAJIV MANI,
Secretary to the Govt. of India.