Principal Director General/ Director General of Directorate General of Analytics and Risk Management (DGARM), CBIC, New Delhi to Exercise the Functions throughout India under Rule 96(4)(c) of CGST Rules, 2017

· Rule 96 - Refund of Integrated Tax Paid on Goods or Services Exported Out of India

[Order No. 01/2022-GST dated 21 July 2022]

Subject: Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017

In exercise of powers conferred by clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as CGST Rules), the Board, hereby authorises the Principal Director General/ Director General of Directorate General of Analytics and Risk Management (DGARM), CBIC, New Delhi to exercise the functions under clause (c) of sub-rule (4) of rule 96 of the CGST Rules, throughout the territory of India.

F. No. CBIC-20023/04/2021-GST