GST assessment jurisdiction is redefined by turnover thresholds, with file transfers and compliance certificates required under revised limits. GST assessment jurisdiction in Uttarakhand is reallocated by prescribing monetary limits for assessing officers after GST implementation. Deputy Commissioners handle cases exceeding Rs. 2 crore, Assistant Commissioners handle cases above Rs. 25 lakhs up to Rs. 2 crore, and State Tax Officers handle cases up to Rs. 25 lakhs. The circular further directs transfer of files according to these turnover thresholds and requires certification of manual and electronic record transfers.
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 assessment jurisdiction is redefined by turnover thresholds, with file transfers and compliance certificates required under revised limits.
GST assessment jurisdiction in Uttarakhand is reallocated by prescribing monetary limits for assessing officers after GST implementation. Deputy Commissioners handle cases exceeding Rs. 2 crore, Assistant Commissioners handle cases above Rs. 25 lakhs up to Rs. 2 crore, and State Tax Officers handle cases up to Rs. 25 lakhs. The circular further directs transfer of files according to these turnover thresholds and requires certification of manual and electronic record transfers.
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