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    <title>Regarding function of Refund to all AC(S) and GSTO(S) posted in any Ward</title>
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    <description>Refund functions under the Delhi Goods and Services Tax framework are assigned to all Assistant Commissioners and GST Officers posted in any ward within the jurisdiction of their respective zones in the National Capital Territory of Delhi. The assignment concerns functions of the proper officer for processing refunds under Section 54 and partially modifies the territorial-jurisdiction arrangement.</description>
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