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    <title>SEZ DTA Certificates signed by Preventive Officer</title>
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    <description>DTA certificates supporting GST refunds for supplies to SEZ units must be endorsed by the specified officer or by an authorised officer acting under delegated authority; a preventive officer is an authorised officer under the SEZ rules only when formally authorised by the specified officer, and where a preventive officer signs the certificate the authorisation must be documented.</description>
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      <description>DTA certificates supporting GST refunds for supplies to SEZ units must be endorsed by the specified officer or by an authorised officer acting under delegated authority; a preventive officer is an authorised officer under the SEZ rules only when formally authorised by the specified officer, and where a preventive officer signs the certificate the authorisation must be documented.</description>
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      <law>GST</law>
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