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of <h1>Draft Provisions Define Powers of SGST/CGST Officers; Actions Must Notify Jurisdictional Officer, No Duplicate Proceedings Allowed.</h1> The draft provisions of the Central/State Goods and Services Tax Act, 2016, outline the powers of SGST/CGST officers. Officers designated under the SGST/CGST Act are recognized as proper officers for corresponding sections of this Act, subject to prescribed rules. When an officer issues an order under this Act, they must also take corresponding action under the SGST/CGST Act, notifying the jurisdictional officer. Proceedings for rectification, appeal, and revision of such orders are handled by officers appointed under section 4. If a proceeding is initiated under the SGST/CGST Act, no duplicate action is permitted on the same subject under this Act.
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