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of <h1>Jammu & Kashmir GST Act: Officers Designated to Sanction Refunds u/ss 54 & 55, Excluding Rule 96.</h1> The Government of Jammu and Kashmir, under the Jammu and Kashmir Goods and Services Tax Act, 2017, authorizes designated officers to act as proper officers for sanctioning refunds under sections 54 and 55 of the SGST Act. These officers, appointed by the Commissioner, are responsible for processing refund applications from registered individuals within their jurisdiction, following the SGST Act and its rules, excluding rule 96. This notification is issued by the Finance Department, with the Principal Secretary to the Government endorsing the order.
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