According to Section 4 of Integrated Goods and Service Tax Act, 2017 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances :

Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions  and conditions as the Government shall, on the recommendations of the Council, by notification, specify.

  1. GST Acts and Rules
  2. IGST - Integrated Goods and Service Tax Act

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.