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of <h1>Assam Appoints CGST Officers as Proper Officers for GST Refunds u/ss 54 and 55, Effective Retroactively.</h1> The Government of Assam, through its Finance (Taxation) Department, has issued a notification appointing officers under the Central Goods and Services Tax Act, 2017, as proper officers for sections 54 and 55 of the Assam Goods and Services Tax Act, 2017. These officers are authorized to sanction refunds for registered persons within their jurisdiction who apply under these sections. This appointment is based on recommendations from the Council and is effective retroactively from October 13, 2017. The notification is issued by the Additional Chief Secretary to the Government of Assam, Finance Department.
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