Notification No. 39/2017
Date: October 13, 2017
Subject: Authorisation of State and UT tax officers as proper officers for sanction of GST refunds
Description:
Officers appointed under State GST or UT GST Acts and authorised for refund under those Acts are designated as proper officers for sanction of refunds under the CGST Act. The authorisation applies to refund applications filed by registered persons within the territorial jurisdiction of such officers, excluding refunds under rule 96.
Effective Date: 13th October, 2017