Section 4 of Manipur GST Act 2017: Government Appoints Tax Officers with Statewide or Local Jurisdiction as Needed.
The Manipur Goods and Services Tax Act, 2017, Section 4, outlines the appointment and jurisdiction of officers. The government may appoint officers as deemed necessary, in addition to those notified under Section 3. The Commissioner has jurisdiction over the entire state, while the Special Commissioner and Additional Commissioner have jurisdiction over the whole state or specific areas as directed by the state government. Other officers will have jurisdiction over the entire state or designated local areas as specified by the Commissioner.