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    <title>Proper officer notification wrt provisions like attachment of immovable properties to be issued</title>
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    <description>Proper Officers are specified for registration, composition, refunds, assessments, audits, investigations, tax determination, recovery, penalties, detention and confiscation functions under the Telangana GST framework. Jurisdictional State Tax Officers, Assistant Commissioners and Deputy Commissioners, along with officers authorised by designated senior officers, exercise functions according to taxpayer category, including STU persons and composition taxpayers. Attachment of movable or immovable properties may be undertaken by the circle State Tax Officer or authorised officers not below State Tax Officer rank.</description>
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      <description>Proper Officers are specified for registration, composition, refunds, assessments, audits, investigations, tax determination, recovery, penalties, detention and confiscation functions under the Telangana GST framework. Jurisdictional State Tax Officers, Assistant Commissioners and Deputy Commissioners, along with officers authorised by designated senior officers, exercise functions according to taxpayer category, including STU persons and composition taxpayers. Attachment of movable or immovable properties may be undertaken by the circle State Tax Officer or authorised officers not below State Tax Officer rank.</description>
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