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VAT in Manipur: Rates, Eligibility, Registration Process & Fee

What Is Value Added Tax?

What Are the VAT Rates for Goods or Services in Manipur?

Schedule

Applicable Goods or Services

VAT Rate in Manipur

Schedule I

Precious stones (gold, platinum, silver, etc.)

1%

Edible oil and kerosene oil



5%

Utensils, hosiery goods

Coconut fibre, bamboo, tea

Ore and minerals, chemical fertilisers

Used cars and tractors

IT products

Schedule II

Good grains, fish, meat, fresh vegetables, salt, etc.


0%

Books, handlooms, textiles

Agricultural implements, tobacco, sugar, etc.

Who Should Pay VAT in Manipur?

According to the Manipur VAT Act, every dealer must pay VAT, considering they meet the following criteria.

  • If a dealer’s gross turnover exceeds the taxable limit (₹5 lakh), they must pay VAT.
  • Any dealer registered under the Manipur Sales Tax Act 1990 or Central Sales Tax Act 1956.

The government has set the following taxable limits for various dealers.

Description

Taxable Limit

Dealers who import goods to Manipur for sale on his/her behalf

Nil

Those who manufacture and produce goods for sale

₹4 lakh

Dealers engaged in any other business apart from the two mentioned above

₹3 lakh

Those involved in executing work contracts

₹50,000

How to Register for VAT in Manipur Online?

How to Register for VAT in Manipur Offline?

If you choose the offline procedure, here are some important forms that you might require in this process.

Form

Purpose

Form 5

Application for compulsory/voluntary registration

Form 6

Registration certificate

Form 24

Tax invoice

Form 27

Declaration for importing goods in Manipur

Form 28

Declaration for dispatching goods outside Manipur

Form 30

Certificate for tax clearance

If you cannot complete the process online, you can opt for the following steps toward offline registration.

Step 1: Visit the tax department office and procure Form 5. This is for applications for compulsory/voluntary registration.

Step 2: Fill out this form and submit it with other documents. If required, submit the other forms that are applicable for your goods.

Step 3: Make the necessary payment. Once the inspection is completed, you will receive a notification for any further requirements.

How to Pay for VAT Registration Fee in Manipur Online?

How to File a Return Against the VAT Payment in Manipur?

How Is VAT Different From GST in Manipur?

VAT might sound similar to GST as both deal with goods and services. However, one should consider the differences between these two here. Here are some factors that differentiate between VAT and GST.

VAT

GST

VAT has been effective in Manipur since 2005.

GST was introduced recently in 2017.

VAT rates are applicable in the various stages of value addition.

GST rates are applicable at every point of sale.

The Manipur government controls VAT collection and maintenance.

The state and central governments have equal rights concerning GST collection and maintenance.

VAT rates are unique for Manipur.

GST rates are uniform across all the parts of India.

The sellers from Manipur have the liability of tax collection and payment.

The consumers have the liability of tax payment in Manipur.

Hopefully, now you have comprehensive knowledge about VAT in Manipur. As this article discussed, it is a significant tax that dealers need to pay if they meet the criteria. Registering for VAT is simple and can be completed seamlessly through the official website.

Frequently Asked Questions