[1]

IV-4-46

TAMIL NADU

GOVERNMENT GAZETTE

PUBLISHED BY AUTHORITY

No. 46]

CHENNAI, WEDNESDAY, NOVEMBER 19, 2025

Karthigai 3, Visuvaavasu, Thiruvalluvar Aandu – 2056

Part IV—Section 4

CENTRAL ACTS AND ORDINANCES

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2025

[Price: Rs. 3.20 Paise.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 7th October, 2025/Asvina 15, 1947 (Saka)

The following central ordinance promulgated by the president of india is hereby

re-published for general information:-

THE MANIPUR GOODS AND SERVICES TAX (SECOND AMENDMENT)

ORDINANCE, 2025

NO. 2 OF 2025

Promulgated by the President in the Seventy-sixth year of the Republic of India.

An Ordinance further to amend the Manipur Goods and Services Tax Act, 2017.

WHEREAS the provisions of the Central Goods and Services Tax Act, 2017

were amended through sections 121 to 134 of the Finance Act, 2025;

AND WHEREAS similar amendments were required to be made in the Manipur Goods

and Services Tax Act, 2017 to avoid repugnancy with the Central Act;

TAMIL NADU GOVERNMENT GAZETTE

[Part IV—Sec. 4

AND WHEREAS the respective amendments were to be

carried out in the Manipur Goods and Services Tax Act, 2017 so

as to bring them into effect at the earliest, as per the decision of

the 56th GST Council;

AND WHEREAS by a proclamation issued on the 13th

February, 2025 by the President under article 356 of the

Constitution, the powers of the Legislature of the State of

Manipur have been declared to be exercisable by or under the

authority of Parliament;

AND WHEREAS Parliament has approved the resolution

for continuance in force of the said proclamation for a further

period of six months with effect from the 13th August, 2025;

AND WHEREAS Parliament is not in session and the

President is satisfied that circumstances exist which render it

necessary for her to take immediate action;

NOW, THEREFORE, in exercise of the powers conferred

by clause (1) of article 123 of the Constitution, the President is

pleased to promulgate the following Ordinance:––

1. (1) This Ordinance may be called the Manipur Goods and

Services Tax (Second Amendment) Ordinance, 2025.

(2) Save as otherwise provided in this Ordinance, 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. 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:––

Short title and

commencement.

Manipur Act 3

of 2017

13 of 2017.

Amendment of

Section 2

Nov. 19, 2025]

TAMIL NADU GOVERNMENT GAZETTE

(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

control or 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;’;

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. In section 12 of the principal Act, ––

Amendment of

section 12.

(a) sub-section (4) shall be omitted;

(b) in sub-section (5), 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. In section 13 of the principal Act,––

Amendment of

section 13.

(a) sub-section (4) shall be omitted;

(b) in sub-section (5), 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. In section 17 of the principal Act, in sub-section (5), in

clause (d),––

Amendment of

section 17.

(a) for the words “plant or machinery”, the words “plant

and machinery” shall be substituted and shall be deemed to

‘Explanation.—For the purposes of this sub-clause,—

TAMIL NADU GOVERNMENT GAZETTE

[Part IV—Sec. 4

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. 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. 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. 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),––

Amendment of

section 20.

Amendment of

section 34.

13 of 2017

Amendment of

section 38.

Nov. 19, 2025]

TAMIL NADU GOVERNMENT GAZETTE

(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. 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.

Amendment of

section 39.

10. In section 107 of the principal Act, in sub-section (6), for the

proviso, the following proviso shall be substituted, namely:––

Amendment of

section 107.

“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. In section 112 of the principal Act, in sub-section (8), the

following proviso shall be inserted, namely:––

Amendment of

section 112.

“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

sub-section (6) of section 107 has been paid by the appellant.”.

12. After section 122A of the principal Act, the following

section shall be inserted, namely:—

Insertion of new

section 122B.

“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.”.

Penalty

for

failure

comply

with

track and trace

mechanism.

13. After section 148 of the principal Act, the following

section shall be inserted, namely:––

Insertion of new

section 148A.

“148A. (1) The Government may, on the recommendations

of the Council, by notification, specify—

Track and trace

mechanism for

certain goods.

TAMIL NADU GOVERNMENT GAZETTE

[Part IV—Sec. 4

(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 in clause (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;

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. 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

Amendment of

Schedule III.

Nov. 19, 2025]

TAMIL NADU GOVERNMENT GAZETTE

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;

(iii) after Explanation 2, the following Explanation shall

be inserted and shall be deemed to have been inserted,

namely:––

28 of 2005.

‘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 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.

No refund of tax

collected.

Droupadi Murmu,

President.

Dr. RAJIV MANI,

Secretary to the Government of India.

(Re-published by Order of the Governor)

P. ANBU CHOLAN,

Additional Secretary to Government,

Law Department.

PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU