Delhi Govt. constitutes Refund Approval Committee for sanctioning refunds > Rs. 50 lakhs

Delhi Govt. constitutes “Refund Approval Committee” chaired by senior most Special Commissioner along with Special Commissioners & Controller of Accounts as members and Zonal In-charge as member secretary, to grant approval in case of refund of SGST, CGST, IGST and Cess above Rs. 50 lakhs under DGST / CGST Act; Directs all Asst. Commissioners / GSTOs who have been assigned powers u/s 54 of DGST Act, to issue refund order after obtaining prior approval of Zonal in-charge i.e. Jt. Commissioner / Addl. Commissioner / Spl. Commissioner, where amount claimed (of excess tax paid) is more than Rs. 10 lakhs but less than Rs. 50 lakhs; Similarly, in case of amount above Rs. 50 lakhs, prior approval of Refund Approval Committee shall be required : Delhi Govt. Orders