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<h1>Uttarakhand GST Act designates CGST officers to sanction refunds u/ss 54 and 55, effective from October 2017.</h1> The Government of Uttarakhand, under the authority of the Uttarakhand Goods and Services Tax Act, 2017, has designated officers appointed under the Central Goods and Services Tax Act, 2017, as proper officers for sanctioning refunds. These officers, authorized by the Commissioner, will handle refund applications for registered individuals within their jurisdiction, in accordance with sections 54 and 55 of both the CGST and Uttarakhand GST Acts. This notification, issued by the Finance Section, is effective retroactively from October 13, 2017.