Proper officer designation allocates GST recovery functions across tax ranks, assigning initiation, enforcement, and execution roles.

Assignment of the Proper Officer role for recovery of GST arrears designates Commissioners to initiate proceedings, manage provisional attachments and installments, Deputy or Assistant Commissioners to conduct recovery operations (including deduction, sale of goods, sale of property, attachment of debts, and recovery through courts or land revenue authorities), and Superintendents of Central Tax to issue notices and secure police assistance, mapping specific sections and rules to each rank for operational implementation.

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