Tax audit officers designated as proper officers gain summons powers for inquiry and retrospective effect under the GST framework. Tax audit officers posted in the zone, namely the Joint Commissioner, Deputy Commissioner and Assistant Commissioner, were designated as Proper Officers for inquiry and inspection functions under sections 65 and 66 of the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment also aligns their designation with the power to issue summons under section 70 for production of records, attendance of persons, and evidence, and is stated to operate retrospectively from 1 July 2017.