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    <title>Proper Officers under TGST Act, 2017</title>
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    <description>Proper Officers are designated for Telangana GST functions according to taxpayer category, territorial jurisdiction, officer rank and specified authorisation. Registration matters may be handled by authorised officers not below Deputy State Tax Officer rank. Refunds, assessments, audits and tax determinations are allocated principally between jurisdictional Deputy Commissioners for LTU persons, State Tax Officers for composition taxpayers, and Assistant Commissioners or authorised divisional officers for other persons. Senior officers control authorisation for inspection, search, seizure, access to premises, summons, recovery, penalties, detention of goods, confiscation assistance and transitional functions.</description>
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