Notification on Designation of Proper Officers for GST Refund

The Central Government, under section 6(1) of the CGST Act, issues a notification.

Officers appointed under State or Union Territory GST Acts, authorized by Commissioners, are designated as proper officers.

They act as proper officers for sanctioning refunds under section 54 or section 55 of the CGST Act, excluding rule 96 of the CGST Rules, 2017.

This applies to registered persons within the territorial jurisdiction of these officers applying for refund. Dr. Sree Parvathy S.L., Under Secretary to the Government of India, issues the notification.