GSTIN jurisdiction transfer procedure requires approval-based routing, prescribed data format, and direct submission only through the designated channel. GSTIN jurisdiction transfer data is to be routed through the prescribed departmental channel and not sent directly to the Head Office. Where a taxpayer's jurisdiction has not previously been changed, the assessing authorities must forward the transfer data only after approval of the concerned Zonal Additional Commissioner, and the Additional Commissioner must send it from the departmental email ID to the specified IT Section address in the prescribed Excel sheet format.
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.
GSTIN jurisdiction transfer procedure requires approval-based routing, prescribed data format, and direct submission only through the designated channel.
GSTIN jurisdiction transfer data is to be routed through the prescribed departmental channel and not sent directly to the Head Office. Where a taxpayer's jurisdiction has not previously been changed, the assessing authorities must forward the transfer data only after approval of the concerned Zonal Additional Commissioner, and the Additional Commissioner must send it from the departmental email ID to the specified IT Section address in the prescribed Excel sheet format.
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