Large Taxpayer Unit jurisdiction assigned for high-liability taxpayers and suppliers of specified actionable claims under GST rules. The State is divided into eight wards for GST administration and a separate Large Taxpayer Unit (LTU) is specified with exclusive jurisdiction over taxpayers who either discharge cumulative SGST liability above the prescribed threshold in a financial year or supply services classed as Specified Actionable Claims. New registrations are assigned to ward offices; annually, within 90 days after the financial year end, qualifying taxpayers are shifted to LTU in the back-office portal, with the originating ward retaining jurisdiction until the technical transfer is effected. Taxpayers remain under LTU until a Proper Officer orders their transfer back.
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.
Large Taxpayer Unit jurisdiction assigned for high-liability taxpayers and suppliers of specified actionable claims under GST rules.
The State is divided into eight wards for GST administration and a separate Large Taxpayer Unit (LTU) is specified with exclusive jurisdiction over taxpayers who either discharge cumulative SGST liability above the prescribed threshold in a financial year or supply services classed as Specified Actionable Claims. New registrations are assigned to ward offices; annually, within 90 days after the financial year end, qualifying taxpayers are shifted to LTU in the back-office portal, with the originating ward retaining jurisdiction until the technical transfer is effected. Taxpayers remain under LTU until a Proper Officer orders their transfer back.
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