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TMI BlogThe Manipur Goods and Services Tax (Eighth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act, 2017 (3 of 2017), the Government of Manipur 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 (Eighth Amendment) Rules, 2017. (2) They shall come into force on the date of their 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 ..... e day, on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to finish the declaration in FORM GST TRAN-1 after the statement, in FORM GST ITC-03 has been furnished."; (ii) after rule 46, the following rule shall be inserted, namely:- "46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted; (vi) in FORM GSTR-1, for Table 6, the following shall be substituted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17, serial 4A of Table 4 shall not be furnished." VIVEK KUMAR DEWANGAN, Principal Secretary (Finance), Government of Manipur. Note:- The principal rules were published in the Gazette of Manipur, Extraordinary, No. 109 dated 28th June, 2017 vide notification No. 5/10/2017-FD(TAX), dated the 22nd June, 2017 and Gazette of Manipur, Extraordinary, No. 131 dated 29th June, 2017 and last amended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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