Notification No. 11/2017 - State Proper Officers to process and sanction IGST refunds

A situation of GST refund arises when GST paid is more than the GST liability. There are many cases where refund can be claimed like dealer exporting goods/services under claim of rebate or refund, ITC accumulation due to output being tax exempt or nil-rated etc.

CBEC has issued notification no. 11/2017 dated 13th October, 2017 wherein it specifies that the officers appointed under respective SGST Act, 2017 or UTGST Act, 2017 that are authorized to be the proper officers by the Commissioners of the said Acts, shall act as proper officers for the purpose of processing and sanction of refund under the IGST Act, 2017 to a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers.

The Notification as issued by CBEC shall read as follows:

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 11/2017 –Integrated Tax

New Delhi, the 13th October, 2017

G.S.R….(E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on the recommendations of the Council, the Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Acts”) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts (hereafter in this notification referred to as “the said officers”) by the Commissioner of the said Acts, shall act as proper officers for the purpose of sanction of refund under section 20 of the IGST Act, read with section 54 or section 55 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder, except rule 96 of the Central 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.

[F. No.349/74/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India