Proper officer appointments under GST allocate inspection, seizure, refund, assessment and recovery responsibilities to specified officer grades. Commissioner of State Tax designates specified officers as proper officers for functions under the Puducherry GST Act other than registration and composition. Assignments allocate enforcement and administrative powers by rank: Joint Commissioners for high-level inspection, seizure custody and authorisations; Deputy Commissioners for refund processing and related undertakings; Assistant Commissioners for audits, determination of tax including fraud-related assessments, recovery, penalties, detention and confiscation; and Commercial Tax Officers for provisional assessment, scrutiny, assessment of non-filers, recovery and related procedural powers. The assignments are effective as specified.