Transfer of taxpayer jurisdiction to Large Taxpayer Unit centralises GST and coal cess compliance under state statutes. Jurisdiction of specified registered taxpayers under the WBGST Act is transferred from various existing charges to the Large Taxpayer Unit; the annexure lists taxpayers and present and new jurisdictions. The transfers apply to all GST matters and to compliances relating to the coal cess under the applicable West Bengal statutes. Difficulties in implementation are to be reported to the Commissioner of Commercial Taxes.
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.
Transfer of taxpayer jurisdiction to Large Taxpayer Unit centralises GST and coal cess compliance under state statutes.
Jurisdiction of specified registered taxpayers under the WBGST Act is transferred from various existing charges to the Large Taxpayer Unit; the annexure lists taxpayers and present and new jurisdictions. The transfers apply to all GST matters and to compliances relating to the coal cess under the applicable West Bengal statutes. Difficulties in implementation are to be reported to the Commissioner of Commercial Taxes.
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