https://www.taxtmi.com/circulars?id=71306 Refund sanctioning powers under section 54 of the Delhi Goods and Services Tax Act, 2017 are allocated by claim value. Claims up to Rs. 10 lakhs are sanctioned by the Assistant Commissioner or GSTO of the concerned ward, while higher-value claims are assigned to zonal senior officers, with separate allocation for Zone-08. Refund applications must be filed in the concerned ward and placed before the competent sanctioning authority. Designated appellate authorities hear section 107 appeals, while previously filed appeals remain with the existing appellate authority. en-us Tue, 11 Jun 2019 00:00:00 +0530 Mon, 14 Sep 2026 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71306 Refund sanctioning powers under section 54 of the Delhi Goods and Services Tax Act, 2017 are allocated by claim value. Claims up to Rs. 10 lakhs are sanctioned by the Assistant Commissioner or GSTO of the concerned ward, while higher-value claims are assigned to zonal senior officers, with separate allocation for Zone-08. Refund applications must be filed in the concerned ward and placed before the competent sanctioning authority. Designated appellate authorities hear section 107 appeals, while previously filed appeals remain with the existing appellate authority. Circulars GST - States Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71306