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        Case ID :
        GST - States

        Cross empowerment for refunds under sections 54 and 55 - G.O.MS.No. 486 - Andhra Pradesh SGST

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        Cross-empowerment of proper officers for GST refunds allows CGST-appointed officers to sanction APGST refund claims. Cross-empowerment authorizes officers appointed under the Central Goods and Services Tax Act to act as proper officers for sanctioning refunds under the APGST Act in respect of registered persons located within those officers' territorial jurisdiction who apply to them for refund sanction.
                          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 proper officers for GST refunds allows CGST-appointed officers to sanction APGST refund claims.

                                Cross-empowerment authorizes officers appointed under the Central Goods and Services Tax Act to act as proper officers for sanctioning refunds under the APGST Act in respect of registered persons located within those officers' territorial jurisdiction who apply to them for refund sanction.


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