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    <title>Appointed proper officers for the purpose of sanction of refund of section 54 or section 55</title>
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    <description>The Governor specified that officers appointed under the Central GST Act who are authorized by the Commissioner as proper officers for refund provisions shall act as proper officers for sanction of refund under the Punjab GST Act, in respect of a registered person located in the territorial jurisdiction of those officers who applies to them for sanction of refund, pursuant to the PGST Act and rules made thereunder.</description>
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      <description>The Governor specified that officers appointed under the Central GST Act who are authorized by the Commissioner as proper officers for refund provisions shall act as proper officers for sanction of refund under the Punjab GST Act, in respect of a registered person located in the territorial jurisdiction of those officers who applies to them for sanction of refund, pursuant to the PGST Act and rules made thereunder.</description>
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