Power delegation to STO for refund under section 54.

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....3 Dt: 06-09-2023 ORDER By the Chief Commissioner of State Tax, Gujarat State, Ahmedabad No. GSL/S.5(1)/B. 29 Officer authorized under section 54 of the Gujarat Goods and Services Tax Ac....

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....ted, namely :- "20 54(6) To make refund on account of export of goods or services or both made by registered persons on a provisional basis Deputy Commissioner Assistant Commissioner State....