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THE DELHI GOODS AND SERVICES TAX ACT, 2017, Circulars
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Body Order No. 01/2018F.NO. 2(60)/Policy-GST/2018/1490-96 Dated: 8th February, 2018

Subject: Processing of refund under DGST Act, 2017 - Regarding.

All Asstt. Commissioners/GSTOs, who have been assigned powers under section 54 of the Delhi Goods and Services Tax (DGST) Act, 2004 (Delhi Act 3 of 2017) are hereby directed to process the refund cases of DGST Act in the following manner: -

S. No. Description of refund Designation of the Officer from whom prior approval is required
1 Refund up to Rs. 10 Lakhs of Tax (including SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him. GSTO/AC
2 If the amount of refund is more than Rs. 10 Lakhs but less than 50 Lakhs of Tax (including SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him GSTO/AC, shall issue refund order after obtaining the prior approval of the Zonal incharge i.e. Jt. Commissioner
3 If the amount of refund is more than Rs. 50 Lakhs of Tax (including SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him GSTO/AC, shall issue refund order after obtaining the prior approval of the Refund Approval Committee, constituted by the department.

(H.Rajesh Prasad)

Commissioner (State Tax)