That single authority looks after all GST-related matters of the taxpayer, including Central GST (CGST), State GST (SGST), and Integrated GST (IGST). Under Section 6(1), officers appointed under the State GST (SGST) Act or the Union Territory GST (UTGST) Act are allowed to act as “proper officers” for matters under the Central GST (CGST) Act. Similarly, the State GST and Union Territory GST laws contain provisions that allow officers appointed under the CGST Act to act as proper officers under the respective State GST laws. Section 6 of the Central GST and State GST laws is meant to ensure smooth coordination between Central and State tax officers. It is observed that Section 6 of the CGST Act provides for cross empowerment of State Tax officers and Central Tax officers and reads as:-“6.