Proper Officers under TGST Act 2017 Notified What It Means for Taxpayers
The Telangana GST Department has officially notified the designation of proper officers under the Telangana Goods and Services Tax (TGST) Act, 2017. This move aims to bring clarity in jurisdiction and streamline GST-related proceedings such as registration, returns, assessments, and adjudications across the state.
Let’s simplify what this means for businesses and GST practitioners in Telangana.
What is a “Proper Officer” under GST?
Under Section 2(91) of the CGST and TGST Acts, a “proper officer” refers to an officer who is assigned specific functions under the Act by the Commissioner.
These functions include:
- Registration approvals
- Return scrutiny
- Issuing show cause notices
- Passing adjudication orders
- Audit and recovery proceedings
Why is This Notification Important?
With this notification, the Telangana GST Commissioner has:
- Designated officers at various levels (Joint Commissioners, Deputy Commissioners, CTOs, ACTOs)
- Specified roles and jurisdictions under TGST Rules, 2017
- Enabled seamless GST administration at circle and division levels
This helps in:
- Avoiding duplication of functions
- Preventing jurisdictional confusion during audits or inspections
- Improving accountability and transparency
Key Designations as per Notification
| GST Function | Designated Officer |
|---|---|
| Registration Approval | Assistant Commissioner / CTO |
| Cancellation of Registration | Deputy Commissioner |
| Return Scrutiny | Assistant Commissioner |
| Adjudication (Sec 73 & 74) | Joint Commissioner / Deputy Commissioner |
| Appeals (Sec 107) | Appellate Authority (as per hierarchy) |
| Audit & Assessment | Joint Commissioner / Audit Teams |
Note: Circle-wise jurisdiction lists will be published separately by the department.
Expert View: What Taxpayers Should Do Now
CA Harish Reddy, a Hyderabad-based GST expert, shares:
“Taxpayers should note the designated officer for their circle and maintain all communication accordingly. In case of scrutiny or audit notices, verifying the issuing officer’s jurisdiction is now crucial.”
Legal Basis of the Notification
- Authority: Section 2(91) read with Section 3 and 5 of TGST Act, 2017
- Power to Assign Officers: Commissioner via official notification
- Published under: Telangana Commercial Taxes Department circular (June 2025)
You can access the official notification on the TGST portal.
Action Points for Businesses
- Update your records with proper officer designations
- Verify all GST notices – Ensure they are issued by the correct officer
- Contact your jurisdictional officer for clarification on filings or disputes
- Stay compliant with timelines to avoid legal consequences
Focus Keyphrase Occurrences:
- Title: Proper Officers under TGST Act 2017
- Meta Description: Proper officers under TGST Act 2017
- Intro: Used in first 50 words
- Subheading: “Proper Officers under TGST Act 2017 Notified: What It Means…”
- Body: Mentioned in 3+ places
FAQs on Proper Officers under TGST
Q1. How can I find my jurisdictional GST officer in Telangana?
Visit tgct.gov.in and use the Jurisdiction Mapping Tool or contact your nearest GST Circle Office.
Q2. Can a taxpayer challenge an order passed by an incorrect officer?
Yes. If an order is passed without jurisdiction, it can be challenged legally as void ab initio.
Q3. Will this change affect central GST (CGST) administration too?
No. This notification applies only to the Telangana State GST (TGST) administration.
Summary
Telangana GST Dept notifies designation of proper officers under TGST Act 2017. Jurisdiction-wise roles are clarified for registration, return scrutiny, and adjudication to streamline GST compliance across Telangana.
Need Help With GST Compliance in Telangana?
Our expert team at Efiletax offers full assistance in GST registration, return filing, scrutiny replies, and audits. Get in touch today!