CBEC empowers the officers to grant the refund vide notification no. 10/2018

CBEC empowers the officers to grant the refund vide notification no. 10/2018

Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund

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[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. 10/2018 Central Tax

New Delhi, the 23rd January, 2018

G.S.R....(E).- In exercise of the powers conferred by sub-section (1) of section 6 of theCentral Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referredto as the CGST Act), on the recommendations of the Council, the Central Governmenthereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 39/2017 - Central Tax dated the 13thOctober, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection(i) vide number G.S.R. 1253 (E) dated the 13th October, 2017, namely:-

In the said notification, for the words and figures except rule 96, the words, figures,brackets and letter except sub rules (1) to (8) and sub rule (10) of rule 96 shall besubstituted.

[F. No.349/58/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

Note:- The principal notification No. 39/2017-Central Tax, dated the 13th October, 2017 waspublished in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videnumber G.S.R. 1253 (E), dated the 13th October, 2017.

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