GST taxpayer distribution framework assigns Assam registrants between Central and State administrations through slab-based allocation and single-interface principles. Taxpayers registered in Assam were distributed between the Central and State tax administrations under the GST Council's guidelines to ensure a single interface under GST. Migrated taxpayers lacking turnover data were allocated in the same slab below 1.5 crore on a 90:10 ratio, with lists issued in annexures.
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 framework assigns Assam registrants between Central and State administrations through slab-based allocation and single-interface principles.
Taxpayers registered in Assam were distributed between the Central and State tax administrations under the GST Council's guidelines to ensure a single interface under GST. Migrated taxpayers lacking turnover data were allocated in the same slab below 1.5 crore on a 90:10 ratio, with lists issued in annexures.
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