Notification No. 39/2017
Date: October 13, 2017
Subject: Authorization of State/UT GST officers as proper officers for sanction of refunds
Description:
This notification authorises State GST and UTGST officers to act as proper officers for sanction of refunds under sections 54 and 55 of the CGST Act, except for refunds under rule 96. The jurisdiction is based on the territorial location of the registered person. It aims to streamline and decentralise the refund mechanism.