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THE DELHI GOODS AND SERVICES TAX ACT, 2017, Circulars and Advance Ruling
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Body Order No. 2(60)/Policy-GST/2018/2233-40 Dated: 11th June, 2019

Subject: Powers of refund under Delhi GST Act, 2017 - Regarding.

In supersession of earlier order vide F. No. 2(60)/Policy-GST/2018/1490-96 dated 08.02.2018, order vide F. No. 2(60)/Policy-GST/2018/13-18 dated 04.04.2018 and order vide F. No. 2(60)/Policy-GST/2018/117-22 dated 24.05.2019, following Proper Officers i.e. Special Commissioners/ Additional Commissioners/ Joint Commissioners/ Assistant Commissioners/ Goods & Service Tax officers, who have been assigned powers under section 54 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017) are hereby authorised to process and sanction the refund cases under DGST Act in the following manner:-

S. No. Description of Refund Proper Officer who shall sanction refund Appellate Authority
1 2 3 4
1 Refund claim up to Rs. 10 Lakhs of Tax (including SGST, CGST, IGST and Cess) and interest, if any, paid on such tax or any other amount paid by a tax payer. Assistant Commissioner/ GSTO of concerned Ward Appellate Authority as defined in order no. F.III/7/T&T/Misc./2000/Estt./Pt File/2449 dated 05.03.2019 of the Asstt. Commissioner (HR)
2 Refund claim more than Rs. 10 Lakhs of Tax (including SGST, CGST, IGST and Cess) and interest, if any, paid on such tax or any other amount paid by a tax payer. Special Commissioner/ Additional Commissioner/ Joint Commissioner of the concerned Zone Commissioner, Department of Trade & Taxes, Govt, of NCT of Delhi

All refund applications shall be submitted by the Taxpayers in concerned Wards. The Assistant Commissioner/ GSTO concerned shall put up all refund applications to the Sanctioning Authority for decision.

The Officers mentioned in column no. 4 above shall perform the function of Appellate Authority to hear appeals as referred to in Section 107 of DGST, 2017 arising out of orders of refunds issued by the Officers mentioned at si. No. 3 above after issuance of this order. The appeals filed prior to issue of this order shall continue to be heard by existing Appellate Authority.

(H.Rajesh Prasad)

Commissioner (T & T)