GST taxpayer distribution in Assam assigned between Central and State administrations under single-interface guidelines. Distribution of GST taxpayers between the Central and State tax administrations in Assam was made in accordance with GST Council guidelines to maintain a single interface under GST. The State Level Committee assigned the pending taxpayer base, including 120 dealers without available turnover data, by placing them in the below 1.5 crore category and allocating them between the Central Tax Office and the State Tax Office as reflected in the annexures.
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Provisions expressly mentioned in the judgment/order text.
GST taxpayer distribution in Assam assigned between Central and State administrations under single-interface guidelines.
Distribution of GST taxpayers between the Central and State tax administrations in Assam was made in accordance with GST Council guidelines to maintain a single interface under GST. The State Level Committee assigned the pending taxpayer base, including 120 dealers without available turnover data, by placing them in the below 1.5 crore category and allocating them between the Central Tax Office and the State Tax Office as reflected in the annexures.
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