CBIC / GST notification Notification No. 11/2017 –Integrated Tax · 13 Oct 2017
Official title
11/2017 -Integrated Tax : Seeks to cross-empower State Tax officers for processing and grant of refund
Official record
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Check the official recordThe Central Government specifies that State and Union Territory tax officers act as proper officers for the purpose of sanction of refund under the IGST Act. The officers process refund applications for registered persons located within their territorial jurisdiction. This power applies to refunds under section 20 of the IGST Act read with section 54 or section 55 of the Central Goods and Services Tax Act. The notification excludes rule 96 of the Central Goods and Services Tax Rules, 2017.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs
Notification No. 11/2017 –Integrated Tax
New Delhi, the 13^th October, 2017
G.S.R….(E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST 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 20 of the IGST Act, read with section 54 or section 55 of the Central Goods and Services Tax Act, 2017 and 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.
[F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India
