Central GST jurisdiction and Form-D issuance clarified through prior circular-based procedure for migrated firms. Guidance was issued on the request for clarification regarding issuance of Form-D to firms that were earlier covered under the Commercial Tax regime but now fall within Central GST jurisdiction. The communication states that the detailed procedure on the subject had already been prescribed in a prior Head Office circular dated 15.03.2018 and was available on the departmental website, and that the matter had already been clarified at the departmental level.
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Provisions expressly mentioned in the judgment/order text.
Central GST jurisdiction and Form-D issuance clarified through prior circular-based procedure for migrated firms.
Guidance was issued on the request for clarification regarding issuance of Form-D to firms that were earlier covered under the Commercial Tax regime but now fall within Central GST jurisdiction. The communication states that the detailed procedure on the subject had already been prescribed in a prior Head Office circular dated 15.03.2018 and was available on the departmental website, and that the matter had already been clarified at the departmental level.
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