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    <description>The proposal centralises GST administration with a Directorate General of Audit under a Member of the Board conducting 360 degree GST and Customs audits, regionalised operations into co terminous zones and commissionerates, and structured subdivisions (commissionerates, sub commissionerates, Divisions, Ranges) to enhance taxpayer engagement. It delineates adjudicating authorities as those competent to pass orders under the Act excluding the Board and appellate bodies, and specifies classes of officers across CGST, SGST and IGST with delegation of functions and appointment of proper officers for assigned tasks.</description>
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