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2020 ] COMPLIANCE NEEDS FOR IMPORTANT CHANGES MADE UNDER GST LAW J51
refund against supplies to SEZ Unit/SEZ Developer, tax paid on
deemed exports, excess balance in the electronic cash ledger, refund
of excess payment and wrong payment, refund related to assess-
ment/provisional assessment/appeal/any other order and refund
related to any other ground. There is no need to approach to the
two authorities for refund and only central authority is empowered
to sanction refund.
(11) Appointment of Revisionary Authority : C.B.I. & C., vide its Noti-
fication No. 5/2020-C.T., dated 13-1-2019 has clarified the creation
of the Revisional Authority under Section 108 of the CGST Act,
2017. The structure of Revisional Authority shall be as under :
(a) the Principal Commissioner or Commissioner of Central Tax
for decision or orders passed by the Additional or Joint
Commissioner of Central Tax; and
(b) the Additional or Joint Commissioner of Central Tax for deci-
sions or orders passed by the Deputy Commissioner or Assis-
tant Commissioner or Superintendent of Central Tax.
Before parting :
Thus, the new provisions as cited above needs proper/timely compli-
ance by the taxpayers as well as field officers of the department so that GST sys-
tem will be friendly and effective in the country.
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GST LAW TIMES  16th April 2020  151