Notification related to authorized to be the proper officers. - Va Kar/GST/04/2017-S.O. No. 104 - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT -------------- NOTIFICATION 18th October, 2017 S.O. No. 104 - Dated 20th October, 2017-- In exercise of the powers conferred by sub-section (1) of section 6 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to Jharkhand Goods and Services Tax Act, on the recommendations of the Council, the Government of Jharkhand hereby specifies that the officers appointed under the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Jharkhand Goods and Services Tax Act ) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the Jharkhand Goods and Services Tax Act (hereafter in this notification referred to as the said officers ) by the Commissioner, Department of Commercial Taxes, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Jharkhand Goods and Services Tax Act read with the rules made there under, 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. This notification shall be deemed to be effective from 13th October, 2017. [File.No Va Kar/GST/04/2017] By the order of the Governor of Jharkhand K. K. Khandelwal, Principal Secretary-cum Commissioner