Overview
- Rajya Sabha returned the Manipur GST (Second Amendment) Bill, 2025 to the Lok Sabha on December 2, a day after Lok Sabha passage, to complete the process of replacing the October 7 ordinance.
- The measure addresses a legal gap created by Article 356, with Manipur under President’s Rule since February 13, preventing the state assembly from enacting the updates on its own.
- The bill establishes a track-and-trace system for notified goods using unique identification marks and sets a penalty of ₹1 lakh or 10% of tax payable, whichever is higher, for breaches.
- It clarifies input tax credit rules, adjusts return filing and appeal pre-deposits, updates credit note treatment, and aligns Input Service Distributor provisions with national changes.
- The update implements decisions of the 56th GST Council to rationalise GST slabs, extending nationally applied changes effective since September 22 to Manipur, as Opposition MPs walked out over a denied debate on electoral-roll revisions and the finance minister criticised their absence.