PROPER OFFICERS AUTHORIZED FOR ISSUE OF
REFUND UNDER IGST, CGST AND SGST
The Goods and
Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
Under the Goods and
Services Tax Act, 2017 the proper officers authorized to issue refunds are notified
as follows:
IGST
|
CGST
|
UTGST
|
Territorial
Jurisdiction of the Officer in respect of a taxable person applies for refund
except rule 96 of the Central Goods and Services Tax Rules, 2017.
|
Territorial
Jurisdiction of the Officer in respect of a taxable person applies for refund
except rule 96 of the Central Goods and Services Tax Rules, 2017.
|
Territorial
Jurisdiction of the Officer in respect of a taxable person applies for refund
except rule 96 of the Central Goods and Services Tax Rules, 2017.
|
The relevant
notifications were given below for ready reference:
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government
of India
Ministry of Finance
Department
of Revenue
Central Board of Excise and Customs
Notification No. 11/2017 –Integrated Tax
New Delhi, the 13th October, 2017
G.S.R….(E).- In exercise of the powers conferred
by section 4 of the Integrated Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST 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 20 of the IGST Act, read with section
54 or
section 55 of the Central Goods and Services Tax Act, 2017
and 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.
[F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government
of India
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government
of India
Ministry of Finance
Department
of Revenue
Central Board of Excise and Customs
Notification No. 39/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R….(E).- 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.
[F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government
of India