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of <h1>Central GST Officers Empowered to Act under Chhattisgarh GST Act 2017, Subject to Conditions and Notification</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers under the Chhattisgarh Goods and Services Tax Act, 2017, subject to conditions specified by government notification. If a proper officer issues an order under the state Act, they must also issue an order under the Central Act and inform the jurisdictional central tax officer. If proceedings are initiated under the Central Act, no parallel proceedings can be initiated under the state Act. Rectification, appeal, and revision of orders by state-appointed officers cannot be handled by officers appointed under the Central Act.
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