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    <title>Regarding sec 54 and 55 of SGST Act wherein the Commissioner in the board shall act as proper officers for the purpose of sanction of refund</title>
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    <description>Officers appointed under the Central Goods and Services Tax framework and authorised by the Commissioner in the Board shall act as proper officers for the sanction of refund under the refund provisions read with the Uttarakhand GST Act in respect of registered persons located within those officers&#039; territorial jurisdiction; the notification is deemed effective from 13 October 2017.</description>
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      <description>Officers appointed under the Central Goods and Services Tax framework and authorised by the Commissioner in the Board shall act as proper officers for the sanction of refund under the refund provisions read with the Uttarakhand GST Act in respect of registered persons located within those officers&#039; territorial jurisdiction; the notification is deemed effective from 13 October 2017.</description>
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