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    <description>Proper officers for scrutiny of returns and assessment of non-filers under the Telangana Goods and Services Tax Act, 2017 include authorised officers not below the rank of Assistant Commissioner of State Tax in the State Enforcement Wing. Such authorisation may be given by the Additional Commissioner of State Tax, Additional Commissioner of State Tax (GR-I), or Special Commissioner of State Tax of that wing. The notification takes effect immediately.</description>
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