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    <description>All Goods and Services Tax Officers are proper officers with statewide jurisdiction to verify and approve registration applications and issue registration certificates for taxable persons (excluding casual traders and nonresident taxable persons), while all Assistant Commissioners of State Tax are proper officers with statewide jurisdiction for casual traders and nonresident taxable persons; officers not below Deputy Assistant Commissioner authorized by the Joint Commissioner are proper officers for physical verification of business premises, effective immediately.</description>
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