Turnover-based online transfer rules now allow year-round processing, with post-June cases routed through zonal oversight. Turnover-based online transfer of registered persons among Deputy Commissioner, Assistant Commissioner and Commercial Tax Officer login IDs remains available throughout the year, but intra-sector transfers within the prescribed monitoring limits may be made only up to 30 June of each financial year. After that date, remaining cases must be sent with reasons to the Zonal Additional Commissioner, whose login ID may be used for the transfer. Pending cases are to be examined on merits, action may follow against negligent officers, and all pending cases for 2020-21 were required to be disposed of by 28 February.