Proper officer assignments under GST: designated ranks are allocated specific statutory and rule functions, with trade notices requested. The Board designates specific offices as proper officer for non-registration and non-composition provisions of the Central Goods and Services Tax Act, 2017, listing precise sections and rule provisions assigned to Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors of Central Tax, and instructs issuance of trade notices and reporting of implementation difficulties.