Centralized GST taxpayer administration is under review to streamline oversight of multiple registrations sharing the same PAN. Centralized administration of taxpayers sharing a common PAN and holding multiple GSTINs under different Central Tax jurisdictions is being examined to streamline GST administration. The Working Group will assess multiple-administration difficulties, evaluate centralized registration models and international practices, and recommend whether the arrangement should be optional or mandatory. It will define taxpayer coverage, recommend jurisdiction-allocation criteria, and identify required administrative, legal and system-level changes, including organisational and manpower implications. An implementation roadmap and draft proposals are to be prepared.
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Centralized GST taxpayer administration is under review to streamline oversight of multiple registrations sharing the same PAN.
Centralized administration of taxpayers sharing a common PAN and holding multiple GSTINs under different Central Tax jurisdictions is being examined to streamline GST administration. The Working Group will assess multiple-administration difficulties, evaluate centralized registration models and international practices, and recommend whether the arrangement should be optional or mandatory. It will define taxpayer coverage, recommend jurisdiction-allocation criteria, and identify required administrative, legal and system-level changes, including organisational and manpower implications. An implementation roadmap and draft proposals are to be prepared.
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