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    <title>Appointment of proper officers for processing of refund claims under GST – Modified Orders - Issued – Reg.</title>
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    <description>Allocation of proper officers for GST refund functions is revised by monetary thresholds: Assistant Commissioner (ST) with jurisdiction handles refund claims up to ten lakhs; Joint Commissioner (ST) with jurisdiction handles claims above ten lakhs but less than one crore; Additional Commissioner (ST) GST handles claims of one crore and above. These thresholds apply to refund of tax, provisional ninety percent refunds, passing of refund orders, withholding/deduction of refunds, and refunds pursuant to judicial orders under the specified sections of the APGST Act. The orders are effective immediately.</description>
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