https://www.taxtmi.com/circulars?id=71269 Refund functions under section 54 of the Delhi Goods and Services Tax Act, 2017 are assigned to specified proper officers according to pecuniary and territorial jurisdiction. Assistant Commissioners and GSTOs decide claims up to the prescribed lower threshold, while senior proper officers decide claims exceeding it. Online higher-value applications must be placed before the competent senior officer. If refund rejection entails recovery of ineligible input tax credit, the matter must be referred to the jurisdictional proper officer or ward officer. en-us Thu, 10 Oct 2024 00:00:00 +0530 Fri, 11 Sep 2026 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71269 Refund functions under section 54 of the Delhi Goods and Services Tax Act, 2017 are assigned to specified proper officers according to pecuniary and territorial jurisdiction. Assistant Commissioners and GSTOs decide claims up to the prescribed lower threshold, while senior proper officers decide claims exceeding it. Online higher-value applications must be placed before the competent senior officer. If refund rejection entails recovery of ineligible input tax credit, the matter must be referred to the jurisdictional proper officer or ward officer. Circulars GST - States Thu, 10 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71269