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    <title>Office order regarding proper officer</title>
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    <description>Proper officers under the Uttar Pradesh Goods and Services Tax Act, 2017 were designated by the Commissioner in exercise of powers under section 2(91) and section 4(2), and the geographical limits of divisions, mandals, ranges and zones were fixed by reference to the annexures. Officers posted in divisions, enforcement units, mobile units, tax audit wings, range offices and corporate circles were assigned as proper officers for specified sections of the Act, including provisions relating to scrutiny, assessment, refunds, registration-related functions, inspection, search, seizure, arrest, demand, recovery, and penalty-related proceedings.</description>
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