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    <title>CROSS EMPOWERMENT OF OFFICERS OF STATE AND CENTRAL GOVERNMENT UNDER GST</title>
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    <description>The framework provides for cross empowerment whereby officers appointed under one GST enactment are authorised to act as the proper officer under the corresponding enactment, subject to conditions, and where a proper officer of one enactment has initiated proceedings on a subject matter, the corresponding proper officer of the other enactment is precluded from initiating proceedings on the same subject matter; notifications additionally empower State officers to process and grant refunds under central GST law.</description>
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      <description>The framework provides for cross empowerment whereby officers appointed under one GST enactment are authorised to act as the proper officer under the corresponding enactment, subject to conditions, and where a proper officer of one enactment has initiated proceedings on a subject matter, the corresponding proper officer of the other enactment is precluded from initiating proceedings on the same subject matter; notifications additionally empower State officers to process and grant refunds under central GST law.</description>
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