Notification No. 11/2017
Date: October 13, 2017
Subject: Cross-empowers State and UT tax officers to process and sanction IGST refunds.
Description:
This notification authorises State GST and Union Territory GST officers to act as proper officers for sanction of IGST refunds under section 20 of the IGST Act read with sections 54 and 55 of the CGST Act. The cross-empowerment applies except for refunds governed by rule 96 of the CGST Rules, 2017. The measure facilitates decentralised and efficient refund processing.