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    <title>Order Amending the Assignment of Proper Officers for Refund of Tax under Sections 54(5), 54(6), 54(7) and 54(10) of the Jharkhand Goods and Services Tax Act, 2017</title>
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    <description>Proper officer functions for tax refunds, provisional refunds, refund orders, and withholding or deduction of refunds are assigned to the Assistant Commissioner of State Tax or Deputy Commissioner of State Tax having territorial jurisdiction. The Assistant Commissioner may exercise these functions for amounts up to Rs. 2 lakhs, and the Deputy Commissioner for amounts exceeding Rs. 2 lakhs. The Deputy Commissioner in charge must distribute refund duties among Assistant Commissioners within the jurisdiction.</description>
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      <description>Proper officer functions for tax refunds, provisional refunds, refund orders, and withholding or deduction of refunds are assigned to the Assistant Commissioner of State Tax or Deputy Commissioner of State Tax having territorial jurisdiction. The Assistant Commissioner may exercise these functions for amounts up to Rs. 2 lakhs, and the Deputy Commissioner for amounts exceeding Rs. 2 lakhs. The Deputy Commissioner in charge must distribute refund duties among Assistant Commissioners within the jurisdiction.</description>
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