Inter-authorisation of tax officers: central officers may act as proper officers, preventing duplicate proceedings across regimes. Officers appointed under the Central Goods and Services Tax Act are authorised to be proper officers for the state Act subject to conditions notified by the Government. Where a proper officer issues an order under the state Act, they shall also issue a corresponding order under the Central Goods and Services Tax Act with intimation to the jurisdictional central officer; and where 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. Remedies of rectification, appeal and revision against orders passed by officers under the state Act shall not lie before central tax officers.