Registration jurisdiction assignment clarifies which tax officers handle GST registration and provides fallback allocation rules. Assignment of functions related to registration under the Rajasthan GST Act allocates registration duties to Deputy Commissioners/Assistant Commissioners of State Tax for regular circles and State Tax Officers for independent headquarters or other wards, each for the territorial jurisdiction of their circle or ward. Deputy Commissioners/Assistant Commissioners are additionally assigned registration for casual and non-resident taxable persons undertaking supplies. If a designated officer is unavailable, the Joint Commissioner (Adm.) may reassign the task; where multiple wards exist the officer of the ward with the lowest ward number performs registration. The order is effective immediately.
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.
Registration jurisdiction assignment clarifies which tax officers handle GST registration and provides fallback allocation rules.
Assignment of functions related to registration under the Rajasthan GST Act allocates registration duties to Deputy Commissioners/Assistant Commissioners of State Tax for regular circles and State Tax Officers for independent headquarters or other wards, each for the territorial jurisdiction of their circle or ward. Deputy Commissioners/Assistant Commissioners are additionally assigned registration for casual and non-resident taxable persons undertaking supplies. If a designated officer is unavailable, the Joint Commissioner (Adm.) may reassign the task; where multiple wards exist the officer of the ward with the lowest ward number performs registration. The order is effective immediately.
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