Para 14.2.13.3 — CAM

14.2.13.3 GST REFUND DISBURSEMENT THROUGH SINGLE AUTHORITY (A)

(i) Under GST the tax payers are either under the Jurisdiction of the Centre Tax authority (CBIC) or the State Tax authority. The refund shall be sanctioned by the Tax authorities either under CGST/IGST/CESS/SGST(UTGST) or under all or combination of the tax heads irrespective of whether the tax payer is under Centre or State’s jurisdiction. During manual process of these sanctions the refund sanctions were passed to the respective pay and accounting authorities through the nodal officers for disbursement.