https://www.taxtmi.com/circulars?id=71236 GST jurisdiction is determined by the date on which statutory power is invoked. Proceedings validly undertaken by the officer having jurisdiction at that time remain valid after taxpayer migration. The transferee jurisdictional authority must take over pending matters from their existing stage, implement prior valid action, and conduct all further and consequential proceedings. The transferor authority cannot initiate action after migration and must communicate subsequently noticed matters to the transferee authority. en-us Fri, 17 Jul 2026 00:00:00 +0530 Thu, 10 Sep 2026 10:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71236 GST jurisdiction is determined by the date on which statutory power is invoked. Proceedings validly undertaken by the officer having jurisdiction at that time remain valid after taxpayer migration. The transferee jurisdictional authority must take over pending matters from their existing stage, implement prior valid action, and conduct all further and consequential proceedings. The transferor authority cannot initiate action after migration and must communicate subsequently noticed matters to the transferee authority. Circulars GST - States Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71236