Jurisdiction determination: largest traders allocated to corporate circles after annual GSTR 3B deadline with strict timing, no mid year changes. After the final tax period each financial year, zonal Additional Commissioners must identify the state's one hundred largest registered traders by taxable turnover and tax payable and transmit a proposal within fifteen days of the final period's GSTR 3B filing deadline to allocate sixty of those traders to the zone's Joint Commissioner (Corporate Circle) with a prescribed goods/services split; late proposals will not be approved and mid year jurisdiction amendments are precluded, with annual amendment proposals to be sent only at the start of the following financial year.
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Jurisdiction determination: largest traders allocated to corporate circles after annual GSTR 3B deadline with strict timing, no mid year changes.
After the final tax period each financial year, zonal Additional Commissioners must identify the state's one hundred largest registered traders by taxable turnover and tax payable and transmit a proposal within fifteen days of the final period's GSTR 3B filing deadline to allocate sixty of those traders to the zone's Joint Commissioner (Corporate Circle) with a prescribed goods/services split; late proposals will not be approved and mid year jurisdiction amendments are precluded, with annual amendment proposals to be sent only at the start of the following financial year.
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