Central Government vide Notification No. 39/2017 – Central Tax dated 13th October, 2017, has specified that the proper officers appointed under the respective SGST Act, 2017 or UTGST Act, 2017 to act as proper officers to process refund under Section 54 or Section 55 of the CGST Act, 2017 in respect of a registered person who applies for the sanction of refund and located in the territorial jurisdiction of such officers.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 39/2017–Central Tax

New Delhi, the 13th October, 2017

G.S.R 1253(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.

[F. No.349/74/2017-GST(Pt.)]

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

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