Territorial jurisdiction alignment: GST offices' territorial boundaries are the same as existing VAT Act divisions under state law. The State Government, under Section 4 of the Madhya Pradesh Goods and Services Tax Act, 2017, declares that the territorial jurisdiction of Circles, Divisions, Appeal Offices, Zones and other offices for administering the GST Act and rules shall be the same as the existing territorial jurisdiction of those units under the Madhya Pradesh VAT Act, 2002, thereby maintaining administrative continuity of territorial boundaries.