Authorisation of central tax officers as proper officers enables coordinated orders and prevents duplicate proceedings between State and Central GST regimes.

Authorisation allows officers appointed under the Central Goods and Services Tax Act to act as proper officers under the State GST Act subject to government notification conditions; where a State officer issues an order he must also issue a corresponding Central Act order and inform the central jurisdictional officer, and initiation of proceedings is barred where the central officer has already done so. Appeals, revisions and rectification against State officers' orders shall not lie before officers appointed under the Central Act.

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