Taxpayer jurisdiction allocation establishes state and centre assignment for registered taxpayers following departmental rationalisation. Notification allocates registered taxpayers to jurisdictional units after administrative rationalisation and LTU re-designation to STU. Taxpayers are assigned into four lists-State Jurisdiction (S2S, N2S, C2S), Centre Jurisdiction (S2C), Centre Jurisdiction (C2C, N2C), and Not Migrated from VATIS-based on data as of 15-03-2019, with an appended abstract of allocations and soft copies to be published on the department website.
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.
Taxpayer jurisdiction allocation establishes state and centre assignment for registered taxpayers following departmental rationalisation.
Notification allocates registered taxpayers to jurisdictional units after administrative rationalisation and LTU re-designation to STU. Taxpayers are assigned into four lists-State Jurisdiction (S2S, N2S, C2S), Centre Jurisdiction (S2C), Centre Jurisdiction (C2C, N2C), and Not Migrated from VATIS-based on data as of 15-03-2019, with an appended abstract of allocations and soft copies to be published on the department website.
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