Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods.
GOVERNMENT OF MANIPUR
SECRETARIAL : FINANCE DEPARTMENT
Notification No. 18/2017 – State Tax
Imphal, the 15th November, 2017
No. 5/10/2017 – FD(TAX): In exercise of powers conferred by section 148 of Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act) and in supercession of notification NO. 5/10/2017 -FD(TAX)/10, dated the 13th October, 2017, exept as respects things done or omitted to done before such supercession, the Government of Manipur, on the recommendations of the Councils, hereby notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the State tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situation attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter 9 of said Act the rules made thereunder and the period prescribed for the payment of tax by such as specified in the said Act.
VIVEK KUMAR DEWANAGAN,
Principal Secretary (Finance),
Government of Manipur.