Notification No. 39/2017 – Central Tax: Seeks to cross-empower State Tax officers for processing and grant of refund

Important Keyword: Section 6(1) CGST Act 2017, Section 55 CGST Act 2017, Section 54 CGST Act 2017, F. No.349/74/2017(Pt.), Notification No. 39/2017 – Central Tax.

[F. No.349/74/2017(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 13^th October, 2017

Notification No. 39/2017 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “CGST Act”), on the recommendations of the Council, the Central Government

hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Acts”) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts (hereafter in this notification referred to as “the said officers”) by the Commissioner of the said Acts,

shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the CGST Act read with the rules made thereunder except rule 96 of the Central Goods and Services Tax Rules, 2017, in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

Read More: Notification No. 49/2017 – Central Tax: Seeks to notify the evidence required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the Central Goods and Services Tax rules, 2017.

Web Stories: Notification No. 49/2017 – Central Tax: Seeks to notify the evidence required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017.

Download Pdf: https://taxinformation.cbic.gov.in/