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of <h1>New GST Guidelines: Taxpayer Administration Split Between Centre and States Based on Turnover, Ensuring Single Interface.</h1> The circular outlines guidelines for dividing the taxpayer base between the Centre and States to ensure a single interface under GST. For taxpayers with a turnover below Rs. 1.5 crore, 90% administrative control is assigned to State tax administrations and 10% to Central tax administrations. For those above Rs. 1.5 crore, control is split equally. The division is done through stratified random sampling, considering geographical and taxpayer type. Turnover computation is based on VAT, Central Excise, and Service Tax registrations. State Level Committees are tasked with implementing these guidelines, and notifications for cross-empowerment of tax officers are being issued separately.
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