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TMI BlogThe Manipur Goods and Services Tax (Third Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 (3 of 2017), the State Government hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Manipur Goods and Services Tax (Third Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Manipur Goods and Services Tax Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting principles for the date of time of supply of such services in terms of section 13 of the Act."; (iii) in rule 46. for the third proviso, the following proviso shall be substituted, namely:- "Provided also that in the case of the export of goods or services, the invoice shall endorsement "SUPPLY MEANT FOR EXPORT'SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2- (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st July 2017, in sub-rule (4), in clause (E), for the word "sub-section", the word "clause", the word "clause" shall be substituted; (viii) in FORM GST TRAN-1, with from 1st July 2017, in Sl. No. 7, in Table (a), for the heading of column the heading "HSN as applicable" shall be substituted; (ix) in FORM GSTTRAN-2, with effect from 1st July 2017, in Sl. No. 4 and 5, in the Table, for the heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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