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Seeks to cross-empower State Tax officers for processing and grant of refund.

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....TIFICATION (14/2017) No. FD 47 CSL 2017 Bengaluru, dated: 13.10.2017. In exercise of the powers conferred by sub-section (1) of section 6 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka....

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....or section 55 of the CGST Act (hereafter in this notification referred to as "the said officers") by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund u....

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