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    <title>the &quot;Proper Officers&quot; for various functions under the J&amp;K GST Act.</title>
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    <description>Designation of departmental officers as Proper Officers under the Jammu &amp; 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.</description>
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