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of <h1>Gujarat GST Act Authorizes Central Officers for Refund Processing u/ss 54 and 55, Effective October 13, 2017.</h1> The Government of Gujarat, under the Gujarat Goods and Services Tax Act, 2017, has issued a notification authorizing officers appointed under the Central Goods and Services Tax Act, 2017, to act as proper officers for processing refund sanctions under sections 54 and 55 of the Gujarat GST Act. This applies to registered persons within the territorial jurisdiction of these officers who apply for refunds. The notification is issued by the Finance Department and is effective as of October 13, 2017.
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