GST: Madhya Pradesh Govt Specifies Refund Sanctioning Authorities [Read Order]

Refund Excess Balance - GST - Taxscan

The Madhya Pradesh Commissioner of State Tax has recently amended Commissioner of State Tax Office Order No. (5)/17 dated 12.10.2017. Serial No. 9, entry 54 contained in the schedule to the said order has been amended. Entry 54 specifies the total amount of refund claimed and the competent authority eligible for sanctioning said refund.

In case of total amount of refund claimed under all the Acts in the application:

  1. Where the amount doesn’t exceed 5 Lacs – State Tax Officer
  2. Where the amount doesn’t exceed 15 Lacs – Assistant Commissioner of State Tax
  3. Where the amount doesn’t exceed 30 Lacs – Deputy Commissioner of State Tax
  4. For any amount – Joint Commissioner of State Tax

Serial No. 10, 11, 12, 13 & 46 and all related entries have been omitted.

The amended order will be in effect from 21st May.

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