In exercise of the powers conferred by sub-section (1) of section 6 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), on the recommendations of the Council, the State Government hereby specifies that the officers appointed under the Central Goods and Services Tax Act, 2017 (Central Act No. 12 of 2017) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the Central Goods and Services Tax Act, 2017 by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Rajasthan Goods and Services Tax Act, 2017 read with the rules made thereunder, 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.

By Order of the Governor

(Shankar Lal Kumawat)

Joint Secretary to the Government