Notification on Cross-empowerment for refund under OGST Act, 2017.

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..... NANCE DEPARTMENT NOTIFICATION The 13th October, 2017 S.R.O. No. 478/2017- In exercise of the powers conferred by sub-section (1) of Section 6 of the Odisha Goods and Services Tax Act, 2017 (Odisha .....

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..... 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 .....

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