Manipur GST Act Empowers CGST Officers to Streamline Refund Process for Sections 54 and 55 Applications.

The Government of Manipur, under the authority of the Manipur Goods and Services Tax Act, 2017, authorizes officers appointed under the Central Goods and Services Tax Act, 2017 to process and grant refunds. These officers, designated as proper officers for sections 54 and 55 of the CGST Act, will also serve as proper officers for refund sanctions under the Manipur GST Act for registered individuals within their jurisdiction. This cross-empowerment aims to streamline the refund process for registered persons applying for refunds under the specified sections of the Manipur GST Act.

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