The Central Government, under section 4 of the IGST Act, 2017, designates officers authorized under State and Union Territory GST Acts to sanction refunds.
These officers, appointed by respective Commissioners, now act as proper officers for refund sanction purposes under section 20 of the IGST Act.
Refunds under section 54 or 55 of the CGST Act, 2017, and related rules, excluding rule 96 of the CGST Rules, 2017, fall under their jurisdiction.
This measure simplifies the refund process for registered entities within their territorial jurisdiction.
It streamlines administrative procedures, ensuring efficient and timely refund disbursement.
Dr. Sree Parvathy S.L., Under Secretary to the Government of India, issues the notification.