GST taxpayer distribution under cross-empowerment finalised between Central and State tax administrations based on turnover. Distribution of GST taxpayers in Assam was finalised under the cross-empowerment framework to ensure a single interface under GST. The State Level Committee, in continuation of the earlier assignment order and in accordance with the GST Council Secretariat guidelines, allocated registered taxpayers between the Central GST and State Tax administrations on the basis of turnover and migration status, covering taxpayers above and below the turnover threshold of 1.5 crores. The order records the final consolidated position for both categories and states that the distribution is finalised to the extent of migrated taxpayers from Centre and States.
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Provisions expressly mentioned in the judgment/order text.
GST taxpayer distribution under cross-empowerment finalised between Central and State tax administrations based on turnover.
Distribution of GST taxpayers in Assam was finalised under the cross-empowerment framework to ensure a single interface under GST. The State Level Committee, in continuation of the earlier assignment order and in accordance with the GST Council Secretariat guidelines, allocated registered taxpayers between the Central GST and State Tax administrations on the basis of turnover and migration status, covering taxpayers above and below the turnover threshold of 1.5 crores. The order records the final consolidated position for both categories and states that the distribution is finalised to the extent of migrated taxpayers from Centre and States.
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