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<h1>Meghalaya Appoints Officers for GST Refunds u/ss 54 & 55; Excludes Rule 96 Applications Effective October 31, 2017.</h1> The Government of Meghalaya, through its Excise, Registration, Taxation & Stamps Department, has appointed officers under the Central Goods and Services Tax Act, 2017, as proper officers for sanctioning refunds under sections 54 and 55 of the Meghalaya Goods and Services Tax Act, 2017. These officers, authorized by the Commissioner, will handle refund applications from registered persons within their jurisdiction, excluding rule 96 of the Meghalaya GST Rules, 2017. This appointment follows recommendations from the Council and is effective from October 31, 2017.