GST taxpayer distribution between central and state administrations in Assam under cross-empowerment guidelines and single-interface allocation. Distribution of GST taxpayers in Assam is allocated between the Central GST administration and the State Tax administration under the GST Council's cross-empowerment guidelines to ensure a single interface for taxpayers. The order records separate assignment of registered taxpayers for those whose turnover is above 1.5 crores and those below that threshold, and sets out the consolidated distribution of migrated taxpayers from the Centre and the States across both categories.
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.
GST taxpayer distribution between central and state administrations in Assam under cross-empowerment guidelines and single-interface allocation.
Distribution of GST taxpayers in Assam is allocated between the Central GST administration and the State Tax administration under the GST Council's cross-empowerment guidelines to ensure a single interface for taxpayers. The order records separate assignment of registered taxpayers for those whose turnover is above 1.5 crores and those below that threshold, and sets out the consolidated distribution of migrated taxpayers from the Centre and the States across both categories.
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