Proper Officer

Proper Officer :
Various sections in CGST Act mention about action by ‘proper officer’.
“Proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board – section 2(91) of CGST Act.

Thus, different ‘proper officers’ can be appointed for different purposes.
To ensure uniformity all over India, such assignment will be done by Commissioner or Joint Secretary in Board – section 168(2) of CGST Act.