THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body ORDER No. GSL/S.5(1)/B. 29, Dated 06th September, 2023

Officer authorized under section 54 of the Gujarat Goods and Services Tax Act, 2017

In exercise of the powers conferred upon me by sub-sections (1) and (3) of section 5 read with section 54 of the Gujarat Goods and Services Tax Act, 2017, I do hereby amend this office Order No. GSL/S.5(1)/B.1 dated the 23rd June, 2017, as follows, namely:-

In the SCHEDULE-A appended to the said Order, for the entries at Sl. No. 20, 21 and 22, the following entries shall be substituted, namely:-

"20	54(6)	To make refund on account of export of goods or services or both made by registered persons on a provisional basis	Deputy Commissioner Assistant Commissioner State Tax Officer
21	54(7)	To issue order of refund	Deputy Commissioner Assistant Commissioner State Tax Officer
22	54(10)	To withhold refund or to deduct any unpaid due before payment of refund	Deputy Commissioner Assistant Commissioner State Tax Officer".

(Samir Vakil)

Chief Commissioner of State Tax,

Gujarat State, Ahmedabad