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of <h1>Mizoram Taxation Department Authorizes CGST Officers to Process Refunds u/ss 54 and 55 of GST Act.</h1> The Government of Mizoram's Taxation Department, under the authority of the Mizoram Goods and Services Tax Act, 2017, has issued a notification empowering officers appointed under the Central Goods and Services Tax Act, 2017. These officers, designated as proper officers for sections 54 and 55 of the CGST Act, are authorized to process and sanction refunds under the corresponding sections of the Mizoram GST Act. This cross-empowerment applies to registered persons within the jurisdiction of these officers who apply for refunds.
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