Taxpayer allocation under GST assigns jurisdictional responsibility between Centre and State based on prescribed criteria and lists. The order assigns registered taxpayers in Jammu & Kashmir to either Centre or State GST jurisdiction by reference to two annexed lists, directs remaining taxpayers to State jurisdiction, and provides for later review where turnover data or migration status alters a taxpayer's categorisation relative to the turnover threshold; trade associations are asked to notify members and soft copies of both lists are enclosed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxpayer allocation under GST assigns jurisdictional responsibility between Centre and State based on prescribed criteria and lists.
The order assigns registered taxpayers in Jammu & Kashmir to either Centre or State GST jurisdiction by reference to two annexed lists, directs remaining taxpayers to State jurisdiction, and provides for later review where turnover data or migration status alters a taxpayer's categorisation relative to the turnover threshold; trade associations are asked to notify members and soft copies of both lists are enclosed.
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