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    <title>RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX</title>
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    <description>A Central Board working group will examine centralised GST administration for taxpayers with multiple registrations under one permanent account number. It will consider taxpayer jurisdictional difficulties, the Large Taxpayer Unit model, optional or mandatory coverage, allocation criteria, and the legal, administrative, information-technology, and manpower measures needed for implementation. The proposed framework is intended to enable single-point Central Tax administration, reduce interaction with multiple commissionerates, and promote consistency in audits, assessments, refunds, investigations, and communications.</description>
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