Manipur GST Circular: Clarifications on ITC Refunds for Inverted Tax Structures and Merchant Exporters, Procedures for Compliance.

The circular issued by the Government of Manipur provides clarifications on refund-related issues under the Manipur GST Act. It addresses problems faced by registered persons claiming refunds of accumulated input tax credit (ITC) due to inverted tax structures. The circular outlines a one-time measure allowing refunds under the "any other" category in cases of ITC reversal, and clarifies procedures for those who have yet to reverse ITC. It also details the process for claiming refunds by merchant exporters and addresses issues related to deficiency memos. Registered persons are advised to follow specified procedures to ensure compliance and proper refund processing.

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