Taxpayer jurisdiction under GST in Uttar Pradesh assigned between Central and State governments based on turnover. Division of taxpayers registered in Uttar Pradesh between the Central Government and the Government of Uttar Pradesh was made under the GST cross-empowerment framework pursuant to GST Council Secretariat Circular No. 01/2017 and the related press release. A State Level Committee allocated registered taxpayers on the basis of turnover and published the jurisdictional lists accordingly. Taxpayers above and up to Rs. 1.50 crore were divided between Central and State Government jurisdiction, with the respective lists placed in Annexures 1A, 1B, 2A and 2B.
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Provisions expressly mentioned in the judgment/order text.
Taxpayer jurisdiction under GST in Uttar Pradesh assigned between Central and State governments based on turnover.
Division of taxpayers registered in Uttar Pradesh between the Central Government and the Government of Uttar Pradesh was made under the GST cross-empowerment framework pursuant to GST Council Secretariat Circular No. 01/2017 and the related press release. A State Level Committee allocated registered taxpayers on the basis of turnover and published the jurisdictional lists accordingly. Taxpayers above and up to Rs. 1.50 crore were divided between Central and State Government jurisdiction, with the respective lists placed in Annexures 1A, 1B, 2A and 2B.
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