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[Cites 0, Cited by 0] [Section 132(1)] [Section 132] [Entire Act]

State of Manipur - Subsection

Section 132(1)(d) in Manipur Goods and Services Tax Act, 2017

(d)collects any amount as tax but fails to pay the same to the Government beyond a, period of three months from the date on which such payment becomes due;