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<h1>Section 54(8A) CGST Act 2017 streamlines GST refund process, allowing integrated sanctioning by CGST, SGST, UTGST officers.</h1> The introduction of the GST system initially required taxable persons under the Central Government's jurisdiction to approach State or Union Territory GST authorities for SGST/UTGST refunds if sanctioned by Central Government officers. With the addition of Section 54(8A) to the CGST Act, 2017, an integrated refund system was established. This allows CGST, SGST, and UTGST officers to sanction and disburse refunds for both CGST and SGST/UTGST, streamlining the process and ensuring refunds are processed in a prescribed manner and timeframe.