Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [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;