The State Government of Delhi recently assigned Assistant Commissioner and the Goods and Services Tax Officer (GSTO) to process the refund claims under the Delhi Goods and Services Tax Act, 2017.
As per the order published on 8th February 2018, GSTO/AC can approve refund up to Rs. 10 Lakhs of Tax (including SGST, CGST, IGST, and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him.
If the amount of refund claims is more than Rs. 10 Lakhs but less than 50 Lakhs of Tax (including SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him, GSTO/AC, shall issue refund order after obtaining the prior approval of the Zonal in charge i.e. Jt.Commissioner / Additional Commissioner / Spl. Commissioner of the Zone.
If the amount of refund is more than Rs. 50 Lakhs of Tax (including SGST, CGST, IGST, and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him, GSTO/AC, shall issue refund order after obtaining the prior approval of the Refund Approval Committee, constituted by the department.
