Proper officers authorised to sanction GST refunds under central-framework appointments for applicants within their territorial jurisdiction. Officers appointed under the Central Goods and Services Tax framework and authorised by the Commissioner in the Board shall act as proper officers for the sanction of refund under the refund provisions read with the Uttarakhand GST Act in respect of registered persons located within those officers' territorial jurisdiction; the notification is deemed effective from 13 October 2017.