In exercise of the powers conferred by section 6(1) of CGSTA, 2017,

Authorisation of officers of State/UT tax as proper officer for refund u/s 54 or 55

CG specifies that the officers appointed under the respective SGSTA, 2017 or the UTGSTA, 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 u/s 54 or 55 of the CGST Act read with the rules made thereunder [1][except sub rules (1) to (8) and sub rule (10) of rule 96] of the CGSTR, 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.