CGST Notification 39/2017
| Title | Seeks to cross-empower State Tax officers for processing and grant of refund |
| Number | 39/2017 |
| Date | 13-10-2017 |
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(1) In exercise of the powers conferred by sub-section (1) of section 6 of
the Central Goods and Services Tax Act, 2017 (12 of 2017)
(hereafter in this notification referred to as the “CGST Act”), on the
recommendations of the Council, the Central Government hereby specifies
that the officers appointed under the respective State Goods and Services
Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of
2017) (hereafter in this notification referred to as “the said Acts”) who
are authorized to be the proper officers for the purposes of section
54 or
section 55 of the said Acts (hereafter in this notification referred to as
“the said officers”) 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.
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