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of <h1>Central GST Officers Authorized Under Manipur GST Act 2017, Subject to Conditions; Dual Proceedings Prohibited, Separate Order Handling Required</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers under the Manipur Goods and Services Tax Act, 2017, subject to conditions specified by government notification. If a proper officer issues an order under the Manipur Act, a corresponding order must be issued under the Central Act, with notification to the central tax jurisdictional officer. If proceedings are initiated under the Central Act, no similar proceedings can be initiated under the Manipur Act. Rectification, appeal, and revision of orders under the Manipur Act cannot be handled by officers appointed under the Central Act.
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