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of <h1>Central Govt Amends Notification on State Tax Officer Refund Powers Under CGST Act, Modifying Rule 96 Provisions.</h1> The Central Government has amended Notification No. 39/2017-Central Tax, originally issued on October 13, 2017, concerning the cross-empowerment of State tax officers for processing and granting refunds under the Central Goods and Services Tax Act, 2017. The amendment modifies the original notification by replacing the phrase 'except rule 96' with 'except sub rules (1) to (8) and sub rule (10) of rule 96.' This change is made under the authority of section 6(1) of the CGST Act, following the Council's recommendations.
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