Notification for Cross Empowerment under section 6(1) of the HGST Act,2017 for purposes under section 54,55 to the proper officer of the CGST Act, 2017. - 110/ST-2 - Haryana SGST
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Cross-empowerment of CGST proper officers enables sanction of GST refunds under state law for taxpayers in their jurisdiction. Officers appointed under the Central GST Act who are authorized as proper officers for sanctioning refunds under the Central Act, when authorized by the Commissioner in the Board, shall act as proper officers for sanctioning refunds under the Haryana GST Act for registered persons located within their territorial jurisdiction, subject to the Haryana Act and its rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cross-empowerment of CGST proper officers enables sanction of GST refunds under state law for taxpayers in their jurisdiction.
Officers appointed under the Central GST Act who are authorized as proper officers for sanctioning refunds under the Central Act, when authorized by the Commissioner in the Board, shall act as proper officers for sanctioning refunds under the Haryana GST Act for registered persons located within their territorial jurisdiction, subject to the Haryana Act and its rules.
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