Guidelines for division of taxpayer base between the Centre and States to ensure Single Interface under GST - regarding

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....aught Place, New Delhi Dated: 20th September, 2017 To All Chief Secretaries of the States/UTs with Legislature/Chairperson, CBEC; All Finance Secretaries / CCTs of the States / UTs with Legislature; All Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (through Member, GST, CBEC). Sir / Madam, Subject: Guidelines for divis....

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....administration; iii. The division of taxpayers in each State shall be done by computer at the State level based on stratified random sampling and could also take into account the geographical location and type of the taxpayers, as may be mutually agreed; 2. Further, the broad guidelines for the purposes of computation of "Turnover" as approved by the GST Implementation Committee in its meeti....

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....lone basis, the annual turnover of the Services declared in the Service Tax returns shall be taken as the basis for division; v. For taxpayers registered only under Service Tax having centralized registration, the annual all-India turnover of the Services declared in the Service Tax returns shall be taken as the basis for division. vi. For taxpayers registered under both VAT and Service Tax,....