Reorganized field formations must begin regular operations under newly assigned territorial jurisdictions, ensuring uninterrupted statutory and administrative functions.
Regular functioning of reorganized field formations commences immediately after completion of system mapping for newly created Zones, Circles and Wards, corresponding officers and territorial jurisdictions. Officers must perform statutory, administrative and other assigned functions under their newly allotted jurisdiction. Additional Commissioners responsible for administration, BAW, enforcement wing and appeals must ensure an orderly transition, proper disposal of work and continuity of departmental functioning.

Jurisdiction mapping on Boweb Portal preserves existing officer assignments for GST administration during the transition period.
Pending completion of role mapping on the Boweb Portal, existing officer assignments continue despite changes in office nomenclature or territorial jurisdiction. Officers must continue to perform tasks allocated before the revised jurisdictional allocation, including registration, refund, scrutiny, audit, enforcement, adjudication, appeals and related functions, until the portal mapping is updated.

Taxpayer confidentiality limits artificial intelligence use, prohibiting unauthorised data transfers while requiring independent verification of quasi-judicial decisions.
Tax officers may use artificial intelligence for abstract research and drafting assistance only where no identifiable taxpayer information or case-specific facts are disclosed. Uploading or transmitting taxpayer records to unauthorised external platforms is prohibited and remains the personal responsibility of the officer, including where a subordinate acts on the officer's behalf. Quasi-judicial notices and orders must reflect the signing officer's independent application of mind, with all AI-generated legal propositions and citations verified from primary sources. Departmental data must not be integrated with external systems or processed through personal devices or accounts.

Territorial jurisdiction of proper officers is aligned with corresponding value added tax officer-level jurisdictions under the GST framework.
Territorial jurisdiction under the Rajasthan Goods and Services Tax Act, 2017 is assigned to corresponding levels of proper officers exercising jurisdiction under the Rajasthan Value Added Tax framework. The assignment aligns GST officer jurisdiction with jurisdiction allocated under specified provisions of the RVAT Rules, 2025 and the RVAT Act, 2003. The revised arrangement replaces the earlier departmental assignment and takes effect from 15 August 2026.

Additional GST Circle charges assigned to designated tax officers until regular appointments are made, requiring immediate implementation.
Additional charge of GST Circles has been assigned to designated Assistant State Taxes and Excise Officers and a State Taxes and Excise Officer alongside their existing duties. The arrangements cover specified GST Circles and are temporary, remaining effective until regular postings are made in those circles. The in-charge or controlling officer of the concerned wing must ensure immediate implementation.

GST jurisdiction after taxpayer migration preserves valid earlier proceedings while assigning all subsequent action to the transferee officer.
GST jurisdiction is determined by the date on which statutory power is invoked. Proceedings validly undertaken by the officer having jurisdiction at that time remain valid after taxpayer migration. The transferee jurisdictional authority must take over pending matters from their existing stage, implement prior valid action, and conduct all further and consequential proceedings. The transferor authority cannot initiate action after migration and must communicate subsequently noticed matters to the transferee authority.

GSTAT Bengaluru hearings commence with category-wise court schedules and daily cause lists published through the e-Filing Portal.
Hearings before the Bengaluru Bench of the Goods and Services Tax Appellate Tribunal are notified to commence from 5 August 2026 at its temporary NACIN Campus premises in Jalahalli, Bengaluru. Matters will be listed in three categories across designated court halls under the prescribed weekly hearing schedule. Daily cause lists will be available on the GSTAT e-Filing Portal under the "Cause List" tab, and stakeholders are requested to check the portal regularly for listing updates.

GST return scrutiny follows data-based discrepancy selection, taxpayer explanations, corrective payment, and jurisdictional demand action for unresolved cases.
GST return scrutiny is to be conducted through data-based selection and specified discrepancy parameters, with mandatory scrutiny for identified mismatches and risk-based selection for other parameters. Officers must issue Form GST-ASMT-10 stating all discrepancies and consider replies in ASMT-11. Proceedings may be dropped through ASMT-12 where explanations are accepted or liabilities are paid through DRC-03. Cases involving unsatisfactory replies or failure to correct accepted discrepancies must be transferred to the jurisdictional proper officer for demand action under the applicable provisions, subject to prior approval for higher-value adjudication cases.

CRISP randomized scrutiny assigns cross-zone annual return reviews while preserving jurisdictional proper officers' exclusive authority to issue statutory notices.
CRISP establishes randomized, cross-zone, round-robin allocation of eligible annual GST return scrutiny cases to promote impartiality, uniformity, workload balancing, and monitoring. A CRISP Review Officer conducts analytical scrutiny, records reasoned discrepancies and draft ASMT-10 inputs, but cannot communicate with taxpayers or issue notices. The jurisdictional proper officer independently assesses each report and alone may issue ASMT-10 and conduct statutory proceedings. Every recommendation requires recorded action and reasons for acceptance, modification, rejection, dropping, or pendency. Excluded matters include investigation, special audit, inspection or search matters, court-directed cases, and initial-phase corporate cases.

GST jurisdiction on taxpayer migration: prior valid proceedings remain effective, while the transferee officer handles all further action.
Jurisdiction in GST proceedings involving migration or transfer of a taxable person is determined with reference to the date on which the statutory power is invoked. A valid action taken by the transferor jurisdictional officer remains valid after migration, and the transferee officer must take over subsequent stages, implement earlier valid actions, and conclude pending proceedings. The transferor officer cannot initiate fresh action after migration and must communicate any issue noticed to the transferee officer for further action, including consequential proceedings and appeals.

GST appellate jurisdiction in Uttarakhand is exercised by the Dehradun Bench under prescribed filing procedures and e-filing support.
The Goods and Services Tax Appellate Tribunal State Bench at Dehradun hears appeals from orders of the Appellate Authority or Revisional Authority under the applicable goods and services tax laws throughout Uttarakhand. Appeals must comply with the Goods and Services Tax Appellate Tribunal (Procedures) Rules, 2025, applicable statutory requirements and administrative directions. E-filing guidance, procedural materials and technical support are available through the tribunal portal.

GSTAT Vijayawada Bench operations shift to new premises, including the Helpdesk, from the notified effective date.
The Goods and Services Tax Appellate Tribunal, Vijayawada Bench, including its Helpdesk, will commence functioning from its new premises at First Floor, Block II, Industrial Park, PVS Landmark, Mangalagiri, Guntur, from 1 July 2026. Taxpayers, departmental authorities, authorised representatives and other concerned stakeholders are informed of the change in the Bench's operational location.

GST registration and source deduction compliance require government procuring bodies to register, deduct tax, report deductions, and verify tax clearance.
Government Departments, governmental societies and governmental agencies engaging contractors or suppliers must obtain GST registration as tax deductors if unregistered. Tax deduction at source applies to qualifying contracts and government supplies and must be reported online in Form GSTR-7 within the prescribed timeline. Departments must submit prescribed details for non-qualifying contracts, while contractors and suppliers must produce a Tax Clearance Certificate confirming settlement of prior tax dues before contracts are awarded. Officers may be personally liable for acts or omissions causing revenue loss.

GST notice intimation by post added to portal service, with dispatch tracking and supervisory compliance requirements.
Intimation of Show Cause Notices in FORM GST DRC-01 and Demand Orders in FORM GST DRC-07 issued under the Haryana GST framework is to be additionally sent by registered post or speed post with acknowledgement due for intimation only, after service through the GST common portal. The taxpayer is deemed to have received the notice or order on portal availability under section 169. The proper officer must issue the postal intimation within fifteen days, maintain a dispatch register, and the Deputy Commissioner must supervise and countersign the register monthly.

GST registration verification tightened with mandatory physical checks, risk-based scrutiny, and measures against non-genuine taxpayers.
Strengthening GST registration verification under the UPGST Act, 2017 is directed by requiring enhanced scrutiny of registration applications, mandatory cross-verification of identity, address, PAN, mobile number, email, third-party data and risk-score inputs, and strict jurisdictional transfer of applications where necessary. Assistant Commissioners must examine documents carefully and process applications within the prescribed time limits while treating repeated identifiers, cancelled registrations, PDS/DBT status and other red flags with heightened caution. All new GST registrations are to undergo mandatory physical verification through the UPGST Field Visit App or GSTN Tax Officer App immediately after registration, with selfie-based geo-tagged verification, interview of the registrant, comparison of uploaded documents with originals, and prompt action on adverse reports. Newly registered firms must also be monitored through scrutiny of early returns, e-way bill consistency, bank account validation, risk scoring, six-month re-verification, witness statements, stock and business activity checks, chain analysis of beneficiaries, and mandatory feeding of NGTP data on the NGTP portal. The circular also requires structured training in cybersecurity, cyber audit, forensic examination, GSTN AI and analytics tools, and identification of NGTP indicators, with APAR consequences for non-participation or non-use of analytics tools. Timely verification failures may attract disciplinary action, while Joint Commissioners (Executive), Zonal Additional Commissioners and Deputy Commissioners are assigned monthly reporting, monitoring and review responsibilities.

E-way bill threshold for intra-State goods movement clarified, while job-work transfers remain exempt within the State.
Threshold limit for generation of an e-way bill in respect of intra-State movement of goods in West Bengal is clarified at consignment value exceeding rupees fifty thousand, with effect from 01.06.2026. For intra-State movement other than job work, an e-way bill is required only where the consignment value is more than Rs. 50,000. Movement of goods in relation to job work, including dispatch to a job-worker, transfer between job-workers, and return to the principal after job work, continues to remain exempt within the State.

Departmental appeal screening and zonal law committees streamline GST litigation review, uniformity, and revenue protection.
Guidelines prescribe the manner in which departmental appeals under the UPGST framework are to be considered for filing before the GST Appellate Tribunal, the High Court and the Supreme Court, subject to monetary limits and specified exceptions. A Zonal Law Committee is constituted at each zonal level to review first appellate decisions, protect revenue interests, examine the quality of adjudicatory orders, and promote uniformity in appellate decision-making. The committee must meet at least twice a month, maintain records, prepare detailed minutes, identify speaking orders and best practices, and forward poor-quality orders and accountability reports to headquarters.

GST appellate filing procedure sets committee review, monetary thresholds, and time-bound appeal drafting before the tribunal.
Standard operating procedure prescribed for filing departmental applications and appeals before the GST Appellate Tribunal in Uttarakhand under the State GST law. The instructions apply to adverse first appellate or revisional orders, taxpayer-filed appeals requiring cross-objections or replies, and cases proposed to be dropped, subject to a disputed amount threshold exceeding Rs. 20 lakh and the procedure laid down by the headquarters guidelines. The process involves committee scrutiny, fixed time limits for comments and review, preparation of appeal memoranda in English with translated annexures, filing through the Tribunal portal, and case-wise authorization of officers to represent the Department before the Tribunal.

Zonal committee for adverse GST appellate and revisional orders set up to assess further departmental action and tribunal responses.
A Zonal Committee is constituted for the Garhwal and Kumaon Zones to examine cases disposed of at the first appellate or revisional stage where orders adverse to the Department have been passed. The Committee may recommend filing an application, propose that a matter be dropped, and scrutinize the Memorandum of Cross Objections or reply to be filed before the GST Appellate Tribunal. Detailed records are to be supplied for zone-wise scrutiny, and the Committee will function temporarily until a statutory body is constituted at headquarters level.

Delegation of powers under state GST law limited to jurisdiction-specific action by designated tax .
Delegation of the power under Section 113(3) of the Uttarakhand Goods and Services Tax Act, 2017 by the Commissioner of State Tax to the Deputy Commissioner, Assistant Commissioner and State Tax Officer, subject to strict exercise within each officer's respective jurisdiction unless otherwise specified. The earlier order dated 30.06.2017 is modified to the extent of this revised delegation arrangement.