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    <title>RECENT DEVELOPMENTS IN GST</title>
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    <description>Additional and Joint Commissioners of specified Central Tax Commissionerates are empowered with All India jurisdiction to adjudicate DGGI-issued SCNs, with allocation rules for multi-noticee matters based on the principal place of business of the noticee with the highest tax demand; subsequent SCNs follow jurisdictional or highest-demand rules. GSTN mandates sequential GSTR-7 filing from October and advises on reconciling Tables 8A and 8C of GSTR-9 for FY 2023-24, explaining auto-population from GSTR-2B and correct reporting for late supplier reporting, reversals and reclaims of ITC.</description>
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