| Date: |
13-10-2017
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| Notification No: |
Notification No. 11/2017 - Integrated Tax
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| Issuing Authority: |
GST
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| Type: |
Integrated Tax
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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. 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 and Services Tax Act, 2017 (12 of 2017) (hereafter in this
notification referred to as the “IGST 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 20 of the IGST Act, read with section 54 or
section 55 of the Central Goods and Services Tax Act, 2017 and 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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