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of <h1>Uttar Pradesh GST: Officers Authorized to Process Tax Refunds u/ss 54 and 55, Effective Retroactively from Oct 13, 2017.</h1> The notification, dated October 23, 2017, from the Uttar Pradesh government, specifies that officers appointed under the Central Goods and Services Tax Act, 2017, are authorized to act as proper officers for processing tax or cess refund applications under sections 54 and 55 of the Uttar Pradesh GST Act. These officers are empowered to handle refund requests from registered persons within their jurisdiction. This notification is effective retroactively from October 13, 2017.
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