Section 8: In the principal Act, in section 44, in sub-section (1),the following provisosshall be inserted, namely

The Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur Act No. 9 of 2019)State Act of Manipur · Act 9 of 2019

“Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by " gotification, extend the timelimit for furnishing the annual return:

for such class oftégistered persons as may be specified therein:

Provided further that any extension oftimelimit notified by the Commissioner ofCentral Tax shall be deemedto be notified by the Commissioner.”.

Where this provision sits

Act	The Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur Act No. 9 of 2019)
Section	8
Marginal note	In the principal Act, in section 44, in sub-section (1),the following provisosshall be inserted, namely
Jurisdiction	State of Manipur
Status	In force as published by the source

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