Proper officer designations for GST recovery clarified, assigning specific officer ranks to statutory recovery procedures and rules.

Functions for recovery of CGST dues are assigned to specified ranks: Commissioners handle initiation of certain recovery proceedings, provisional attachment, validation and instalment matters; Deputy or Assistant Commissioners conduct recovery by deduction, sale of goods or property, attachment of debts and recovery through courts or land revenue authorities; Superintendents issue notices and arrange police assistance; Additional or Joint Commissioners address certain transfer voiding matters. These allocations implement duties under Sections 77-84 of the CGST Act and Rules 142-161 of the CGST Rules as per the cited circulars.

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