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.

[KASTURI SETHI]

It is based on turnover. There was a news before implementation of GST that those units whose turnover was below 1.40 crore in the preceding year, they will be administered by SGST/UTGST and those above 1.40 crore, will be under the control of Central Govt. State Govt. can impose any tax in addition to SGST. Overall SGST/UTGST are under the control of Central Govt. Revenue collected has to be shared between Centre and State.

[DR.MARIAPPAN GOVINDARAJAN]

GST is to be raised for both Central tax and State tax. The Central Government has issued the list of officers having jurisdiction all over India. But the administration of the assessee either by Central or State has not been decided in my view. If there is any notification or circular has been issued in this regard the same may be furnished for the benefits of the readers of the forum.

[MADAN RAHEJA]

If liable for registration under GST, you are required to get registration from one authority only. Thus if you have taken registration from State GST department, there is no need for taking seperate registration from Central authorities. Regarding control, you may refer to reply of experts above.

AI Summary

GST registration authority determines administrative jurisdiction; turnover thresholds guide State versus Central administration. Jurisdiction under GST is determined by the authority with which an assessee obtains registration and by turnover-based allocation: registration via a State GST authority using a provisional ID means State registration suffices and separate Central registration is unnecessary; turnover criteria separate administration between State and Central authorities, with revenue sharing and lists of officers issued by the Central Government potentially affecting practical assignment.