Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction
Clarification on Jurisdiction in Cases of Taxable Person Migration (Circular No. 255/01/2026-GST)
This circular from the Central Board of Indirect Taxes and Customs addresses questions about jurisdiction when a taxable person moves their principal place of business to a different jurisdiction under the Central Goods and Services Tax Act, 2017. It clarifies that actions taken by the original jurisdictional authority (transferor) before the migration remain valid. However, after migration, the new jurisdictional authority (transferee) takes over the proceedings. The transferee authority is responsible for continuing any ongoing proceedings and implementing any actions initiated by the transferor authority. The transferor authority cannot initiate new actions after the migration but should inform the transferee authority of any issues that arise. These clarifications ensure that the transferee authority is empowered to act on all matters concerning the taxable person after migration, maintaining continuity in proceedings. Any difficulties in implementing these instructions should be reported to the Board.
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