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<h1>Central GST Officers Can Act Under Rajasthan GST Act, 2017, With Conditions; No Duplicate Proceedings Allowed</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers for the purposes of the Rajasthan Goods and Services Tax Act, 2017, subject to conditions specified by government notification. When a proper officer issues an order under the Rajasthan Act, they must also issue a corresponding order under the Central Act, notifying the central tax jurisdictional officer. If proceedings are initiated under the Central Act, no duplicate proceedings can be initiated under the Rajasthan Act on the same subject. Rectification, appeal, and revision of orders under the Rajasthan Act cannot be handled by officers under the Central Act.