Regarding sec 54 and 55 of SGST Act wherein the Commissioner in the board shall act as proper officers for the purpose of sanction of refund - 976/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section 8 Notification No. 976/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 23/11/2017 In exercise of the powers conferred by sub-section (1) of section 6 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as 'Uttarakhand GST Act ), on the recommendations of the Council, the Governor, is pleased to allow to specify that the officers appointed under the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the CGST Act ) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the CGST Act (hereafter in this notification referred to as the said officers ) by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund the rules made under the Uttarakhand GST Act read with section 54 or section 55 of CGST Act 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. 2. This notification shall deemed to come into force from 13th day of October, 2017. (Radha Raturi) Principal Secretary