| Date: |
13-10-2017
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| Notification No: |
Notification No. 39/2017-Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
F. No.349/74/2017-GST(Pt.) |
| Subject: |
Seeks to cross-empower State Tax officers for processing and grant of refund
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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.
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
[F.
No.349/74/2017-GST(Pt.)]
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