Appointed Officers under the Central Goods and Services Tax Act, 2017 (12 of 2017) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the CGST Act by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Delhi GST Act - 39/2017-State Tax - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 39/2017-State Tax Delhi, the 1st December, 2017 No. F. 3(68)/Fin (Rev-I)/2017-18/DS-VI/781. -In exercise of the powers conferred by sub-section (1) of section 6 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as Delhi GST Act ), on the recommendations of the Council, the Lt. Governor of National Capital Territory of Delhi, hereby specifies 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 under section 54 or section 55 of the Delhi GST 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 come into force with effect from the 13th day of October, 2017. By Order and in the Name of the Lt. Governor of National Capital Territory of Delhi, A.K. SINGH, Dy. Secy. VI (Finance)