Authorisation of central tax officers as proper officers enables coordinated orders and bars duplicate proceedings across GST regimes.

Central Goods and Services Tax officers may be authorised to act as proper officers under the State GST subject to notification and conditions. Where the notification's conditions apply, an officer issuing a State GST order must also issue the corresponding Central GST order and notify the central jurisdictional officer; initiation of proceedings by a central Act officer precludes initiation of parallel proceedings by the State Act officer. Rectification, appeal and revision of orders by State-appointed officers are not maintainable before officers appointed under the Central Act.

---

---

---