A notification issued by the Central Government today said that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 are authorized to act as proper officers for the purpose of sanction of refund filed in FORM GST RFD-01.
The notification amended the earlier notification dated 13th October 2017 for cross-empowerment of State tax officers for processing and grant of refund.
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