JURISDICTION

[CA.ANCHAL RASTOGI]

A Company registered in Excise, Service and VAT, has registered itself in GST by using provisional ID provided by State VAT Department. Is there any ruling, notification, provision in GST that now the company are under jurisdiction of State because it has registered itself by using provisional ID provided by State VAT ? in other words those entities have registered itself by using provisional ID provided by Excise and / or Service Tax would be under jurisdiction of Central. please clarify.

AI Summary

GST Jurisdiction Clarified: Turnover Below 1.40 Crore Managed by State; Above by Central Authority. Revenue Shared. A query was raised about whether a company registered under GST using a provisional ID from the State VAT Department falls under state jurisdiction, while those using IDs from Excise or Service Tax fall under central jurisdiction. Responses clarified that jurisdiction is based on turnover: units with turnover below 1.40 crore are managed by SGST/UTGST, while those above are under central control. The revenue is shared between the Centre and State. It's noted that registration is required from only one authority, and further guidance may be available through official notifications or circulars.