Proper Officers under State/ UT GST to Sanction Refund Claims filed in Form GSST RFD-01, notifies CBEC
The CBEC has Notified that the Proper Officers designated under the respective State/ UT GST Act shall act as proper officers for the purpose of sanction of refund filed in FORM GST RFD-01, i.e. amendment in notification No. 39/2017-Central Tax dt. 13 Oct. 2017 for cross-empowerment of State tax officers for processing and grant of refunds, as under: