Authorisation of central tax officers as proper officers enables central officers to perform state GST functions under specified conditions. Authorisation permits officers appointed under the Central Goods and Services Tax framework to act as proper officers for the State Act subject to conditions specified by the Government; where a proper officer issues an order under the State Act, the officer shall also issue a corresponding order under the Central Act with intimation to the jurisdictional central tax officer, and if a central tax proper officer has initiated proceedings on a subject matter, the State proper officer shall not initiate proceedings on the same subject matter.