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.