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CA Payal Gupta

One of the Key feature of GST is Concurrent  jurisdiction for levy & collection of GST by the Centre & the States. This feature of GST lead assessee to Know the one Jurisdiction between Central and State. Since two Central and State jurisdictions are involved in GST administration, knowing  whether assess has been assigned to Central government Jurisdictional tax authorities or  State Government Jurisdictional Tax authorities is being matter of concern in initial stage of Its Implementation.

Accordingly,  to bring  clarity and effectiveness in the administration of the new indirect tax regime  and  division of taxpayers between State and Central tax authorities, the Chief Commissioner of Central Tax and Commissioner of State Tax have jointly issued a common administrative order in this regard.

The guidelines for the division of the taxpayer base between the Centre and the States is to ensure that a taxpayer faces only one GST authority – either the Centre or the State.

In this regard, comprehensive list is available at http://cbic.gov.in/htdocs-cbec/gst/index ->Migration to GST -> Distribution of GST Taxpayers between Central & State Government. Assessee can search its GSTIN in the list and get to know assigned jurisdiction.

However, In case such an order has not been issued in the State, The registered person is at liberty to approach  before the central tax authority or State Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented.

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21 Comments

  1. RUCHI GUPTA says:

    plot 210, a wing, mittal tower , barrister rajani patel marg, nariman point, Mumbai-400021
    know jurisdiction of center and state.

  2. SHASHIKUMAR TOTIGER says:

    My place is HAVERI DISTRICT, KARNATAKA STATE. PIN CODE 581110.
    PLEASE TELL ME THE commissionerate of this place and also the division.

  3. ARYA says:

    Our Principal place of business is no.383/4, near p.k. kalyana mantapa,begur main road, begur, bengaluru- 560068 please say my jurisdiction

  4. My one compnay was earlier under central Excise control but due to distribution, it comes under SGST control. The SGST officials are not conversant with export and import policy and hence we are facing difficulties, Can we request for change of jurisdiction if so to whom ?

  5. Zeba khan says:

    F-2/1/1 and F-2/1/2,
    Sahyog Shops and Flats Owners Association,
    Sector-3E Main Road,
    Kalamboli,
    Navi Mumbai-410218
    Thane,
    Maharashtra.

    please tell me my Center Jurisdiction

  6. kaunikRathod says:

    Our Principal place of business is 301,Silver Tulips Appartment, G-3/328/ Gulmohar Colony E-8 Arera Colony,pin-462016 Bhopal, Madhya Pradesh please say my jurisdiction

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