The Central Government, today issued a notification seeking to cross-empower State Tax officers for processing and grant of refund under the Central Goods and Services Tax Act, 2017.
As per the Notification, the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts by the Commissioner of the said Acts, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the CGST Act read with the rules made thereunder except rule 96 of the Central Goods and Services Tax Rules, 2017, in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers.
Read the full text of the Notification below.
