Empowerment of proper officer for grant of refund of Integrated taxes paid on export of service

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The Central Government vide Notification No. 01/2018 – Integrated Tax dated January 23, 2018 amends Notification No. 11/2017 – Integrated Tax dated October 13, 2017 to clarify that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (“the said Acts”) who are authorized to be the proper officers for the purposes of refund under section 54 or section 55 of the said Acts (“the said officers”) by the Commissioner of the said Acts, shall act as proper officers for the purpose of sanction of refund of Integrated taxes paid on export of services.

Similar notification has been issued under Central Goods and Services Tax Act, 2017.

Read more at: http://www.cbec.gov.in/resources/htdocs-cbec/gst/notfctn-1-2018-igst-english.pdf