Designation of officers for State GST: VAT-era posts mapped to corresponding State Tax officers, effective retrospectively. The notification under Section 3 of the Tamil Nadu Goods and Services Tax Act, 2017 appoints specified officers appointed under the Tamil Nadu Value Added Tax Act, 2006 as the corresponding officers for State GST, mapping each VAT-era post to a State Tax equivalent (Commissioner through Deputy Commercial Tax Officer to their State Tax counterparts) and declares the designation effective retrospectively, superseding the earlier departmental notification.