IGST Notification 11/2017 empowers State Tax officers for processing and grant of refund

Seeks to cross-empower State Tax officers for processing and grant of refund

[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 andServices Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the IGSTAct), on the recommendations of the Council, the Central Government hereby specifies thatthe officers appointed under the respective State Goods and Services Tax Act, 2017 or theUnion Territory Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this notificationreferred to as the said Acts) who are authorized to be the proper officers for the purposes ofsection 54 or section 55 of the said Acts (hereafter in this notification referred to as the saidofficers) by the Commissioner of the said Acts, shall act as proper officers for the purpose ofsanction of refund under section 20 of the IGST Act, read with section 54 or section 55 of theCentral Goods and Services Tax Act, 2017 and the rules made thereunder, except rule 96 ofthe Central Goods and Services Tax Rules, 2017, in respect of a registered person located inthe territorial jurisdiction of the said officers who applies for the sanction of refund to the saidofficers.

[F. No.349/74/2017-GST(Pt.)]

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