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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Manipur GST Act 2017: Section 53 Mandates Transfer of Input Tax Credit to Integrated Tax Account Within Prescribed Timeframe.</h1> Section 53 of the Manipur Goods and Services Tax Act, 2017 addresses the transfer of input tax credit. When input tax credit is used to pay tax dues under the Integrated Goods and Services Tax Act, as per the valid return filed, the State tax amount is reduced by the utilized credit. The State Government must then transfer an equivalent amount from the State tax account to the integrated tax account in the manner and timeframe prescribed by the law.
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