Proper Officer designation clarified: LTU replaced by STU and officer roles for registration, refunds, audit and enforcement defined. The Commissioner substitutes 'LTU' with 'STU' in the prior proper officer notification under the Telangana GST Act, 2017, effective from STU inception. The notification then specifies which officer or office is the Proper Officer for statutory functions-registration (issuance, amendment, cancellation, revocation), composition levy, provisional assessment, scrutiny, audits, refunds (including provisional and withholding), inspection, search and seizure, access to premises, recovery and penalty matters-distinguishing authorities for STU persons and other taxpayers.
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Proper Officer designation clarified: LTU replaced by STU and officer roles for registration, refunds, audit and enforcement defined.
The Commissioner substitutes "LTU" with "STU" in the prior proper officer notification under the Telangana GST Act, 2017, effective from STU inception. The notification then specifies which officer or office is the Proper Officer for statutory functions-registration (issuance, amendment, cancellation, revocation), composition levy, provisional assessment, scrutiny, audits, refunds (including provisional and withholding), inspection, search and seizure, access to premises, recovery and penalty matters-distinguishing authorities for STU persons and other taxpayers.
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