POWERS TO CENTRAL GOVERNMENT TO REFUND STATE TAX AND VICE VERSA - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

9. POWERS TO CENTRAL GOVERNMENT TO REFUND STATE TAX AND VICE VERSA During the initial days after introduction of GST taxation system a taxable person under jurisdiction of Central Government had to go to State/Union Territory GST authorities to get refund of SGST/UTGST if Central Government Officers sanction refund. Subsequent to insertion of Section 54(8A) of the CGST Act, 2017, a system of integrated refund has been introduced. Thus, officer of CGST/SGST/UTGST will sanction and disburse both CGST and SGST/UTGST and vice-versa, in such manner and within such time, as prescribed.