Refund Sanction Authority: central GST officers authorized by the Commissioner may sanction state GST refunds for registrants in their jurisdiction. Officers appointed under the Central Goods and Services Tax Act and authorized by the Commissioner in the Board to be proper officers for refund purposes are specified to act as proper officers under the Tripura State Goods and Services Tax Act for sanctioning refunds under sections 54 or 55 of the TSGST Act read with the rules, in respect of registered persons located in the territorial jurisdiction of those officers who apply to them for refund sanction.