Jurisdictional allocation of large registered traders standardized; corporate circle assignments and amendment timing mandated for uniform compliance. Zonal Additional Commissioners must identify the one hundred largest registered traders by taxable turnover and tax payable after the financial year end, and forward a considered proposal assigning sixty such traders to the zone's Joint Commissioner (Corporate Circle) within fifteen days of the final GSTR-3B filing deadline; late proposals will not be accepted. The selection must include manufacturers, traders, exporters, sensitive goods dealers and tax-significant service providers, and service-supplier representation must meet prescribed allocation standards. Amendment proposals are to be submitted only at the start of the next financial year; mid-year changes will not be entertained.