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of <h1>Officers under Central GST Act can act for Meghalaya GST, must notify central officer; no duplicate proceedings allowed.</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers for the Meghalaya Goods and Services Tax Act, 2017, subject to conditions specified by government notification. If a proper officer issues an order under this Act, they must also issue a corresponding order under the Central Act and inform the jurisdictional central tax officer. If proceedings are initiated under the Central Act, they cannot be duplicated under this Act. Proceedings for rectification, appeal, and revision of orders under this Act cannot be handled by officers appointed under the Central Act.
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