The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular clarifying jurisdiction in cases involving the migration/transfer of taxable persons from one jurisdiction to another jurisdiction.
Clarification regarding jurisdiction in cases involving the migration/transfer of taxable persons from one jurisdiction to another jurisdiction
CBIC has clarified the jurisdictional authority responsible for GST proceedings when a taxpayer changes their Principal Place of Business, thereby changing their of GST jurisdiction.
Any action or proceeding validly initiated by the transferor (old) jurisdictional officer before the transfer shall remain legally valid
A subsequent change in jurisdiction does not invalidate any proceedings or orders already initiated or completed by the transferor officer.
Once the taxpayer is transferred to the transferee (new) jurisdiction, the transferor officer ceases to have jurisdiction and cannot initiate or continue any proceedings.
The transferee jurisdictional officer shall take over the pending proceedings from the stage at which they were left and shall be responsible for all subsequent actions, including implementation of earlier orders and consequential proceedings.
If the transferor officer identifies any new issue after the transfer, the matter should be referred to the transferee officer for appropriate action
The validity of any action is determined based on the jurisdiction existing on the date the action was taken, while all future proceedings must be handled by the current jurisdictional officer.
On 20 May 2026, the GSTN issued an advisory regarding the implementation of mandatory "Ship To GSTIN" and Voluntary Closure of E-Way Bill functionalities. These changes, originally scheduled to come into effect from the 15th June 2026, will now be implemented from the 01 August 2026.
For detailed advisory, please refer to the link provided here.
For a detailed explanation, please refer to our May 2026 updates here.
From 01 August 2026, GSTN will enforce API changes for e-Invoice and e-Way Bill generation. Concerning the implementation of mandatory "Ship To GSTIN" and Voluntary Closure of E-Way Bill functionalities.
The updates are already available in the Sandbox and businesses and software providers should complete testing and system updates before the prescribed date.
For detailed advisory, please refer to the link provided here.
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