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    <title>Proper Officers under TGST Act, 2017</title>
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    <description>Proper Officers under the Telangana Goods and Services Tax Act, 2017 are designated according to the statutory function, taxpayer category, territorial jurisdiction, officer rank, and required authorisation. Registration, composition, refunds, assessments, audits, investigations, tax determination, recovery, penalties, detention and confiscation functions are allocated among State Tax Officers, Assistant Commissioners, Deputy Commissioners, Joint Commissioners, senior State Enforcement Wing officers and adjudicating authorities. LTU persons, composition taxpayers and other persons are subject to distinct officer assignments. Inspection, search, seizure, summons and access-to-premises powers require the specified authorisation framework.</description>
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