Appointed Officers under the Central Goods and Services Tax Act, 2017 (12 of 2017) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the CGST Act by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Delhi GST Act

Appointed Officers under the Central Goods and Services Tax Act, 2017 (12 of 2017) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the CGST Act by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Delhi GST Act https://www.taxtmi.com/notifications?id=122892 Officers appointed under the Central Goods and Services Tax Act who are authorized by the Commissioner in the Board to act as proper officers for refund provisions shall act as proper officers to sanction refunds under the Delhi GST Act, read with rules, for registered persons located in their territorial jurisdiction. The specification derives from the Delhi GST Act on Council recommendation and took effect from 13 October 2017. en-us Fri, 01 Dec 2017 00:00:00 +0530 Wed, 06 Dec 2017 18:06:00 +0530 TaxTMI RSS Generator Appointed Officers under the Central Goods and Services Tax Act, 2017 (12 of 2017) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the CGST Act by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Delhi GST Act https://www.taxtmi.com/notifications?id=122892 Officers appointed under the Central Goods and Services Tax Act who are authorized by the Commissioner in the Board to act as proper officers for refund provisions shall act as proper officers to sanction refunds under the Delhi GST Act, read with rules, for registered persons located in their territorial jurisdiction. The specification derives from the Delhi GST Act on Council recommendation and took effect from 13 October 2017. Notifications GST - States Fri, 01 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122892