GST - Tamil Nadu Goods and Services Tax Act, 2017 - Cross-empowerment of proper officers appointed under CGST Act, 2017 for refund - Notification - Issued - G.O. (Ms) No. 126 - Tamil Nadu SGST
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Cross-empowerment of CGST proper officers enabled to sanction GST refunds for registered persons in their jurisdiction. Officers appointed under the Central Goods and Services Tax Act and authorised by the Commissioner in the Board as proper officers shall act as proper officers for sanctioning refunds under the Tamil Nadu Goods and Services Tax Act and its rules, in respect of registered persons located within the territorial jurisdiction of those officers who apply 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 CGST proper officers enabled to sanction GST refunds for registered persons in their jurisdiction.
Officers appointed under the Central Goods and Services Tax Act and authorised by the Commissioner in the Board as proper officers shall act as proper officers for sanctioning refunds under the Tamil Nadu Goods and Services Tax Act and its rules, in respect of registered persons located within the territorial jurisdiction of those officers who apply for refund sanction.
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