Appointed proper officers for the purpose of sanction of refund of section 54 or section 55 - G.O.Ms.No. 285 - Telangana SGST

GOVERNMENT OF TELAGANA Revenue (CT-II) Department G.O.Ms.No. 285 Dated: 18-12-2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 6 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017)(hereafter in this notification referred to as the Telangana Goods and Services Tax Act ) , on the recommendations of the Council, the State Government hereby specifies that the officers appointed under the Central Goods and Services Tax Act, 2017(Act No. 12 of 2017), who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Act (hereafter in this notification referred to as the said officers ) by the Commissioner of the said Act, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Telangana Goods and Services Tax Act read with the Rules made there under except Rule 96 of the Telangana 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. 2. This Notification shall be deemed to have come into force with effect from 13th day of October, 2017. (BY ORDER AND IN THE NAME OF THE GOVENOR OF TELANGANA) SOMESH KUMAR PRINCIPAL SECRETARY TO GOVERNMENT