Designation of Proper Officers under J&K GST Act assigns officers responsibility for registration, assessment, refunds and enforcement. Designation of departmental officers as Proper Officers under the Jammu & Kashmir GST Act delegates specific functions-registration, amendment, cancellation and revocation of registration, provisional assessment, scrutiny and assessment of non-filers and unregistered persons, audit and special audit, inspection, search and seizure, recovery and penalty measures, refunds and interest, detention, seizure and confiscation-to Commissioner, Additional Commissioners, Deputy Commissioners, Assistant Commissioners and State Tax Officers in their respective jurisdictions.