Notification No. 39/2017 empowering officers for granting of refund

Notification No. 39/2017 empowering officers for granting of refund

Seeks to cross-empower 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. 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 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 specifies that the officers appointed under the respective State Goods and ServicesTax 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 theproper officers for the purposes of section 54 or section 55 of the said Acts (hereafter in thisnotification referred to as the said officers) by the Commissioner of the said Acts, shall actas 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 andServices Tax Rules, 2017, in respect of a registered person located in the territorialjurisdiction 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