Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction– reg

Last updated: 02 July 2026

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This notification from the Central Board of Indirect Taxes and Customs clarifies issues surrounding the jurisdiction of GST authorities when a taxable person moves from one jurisdiction to another. It addresses whether actions taken by the original authority remain valid after the move and clarifies who has the authority to act on ongoing proceedings or initiate new ones.

Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing *** New Delhi, Dated the 25th June, 2026 To,The Principal Chief Commissioners/ Chief Commissioners (All)The Principal Director General/ Director General (All) Madam/Sir, Subject: Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction reg. References have been received from field formations

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FAQ :

The notification clarifies jurisdiction issues for taxable persons who migrate or transfer from one GST jurisdiction to another.

The notification clarifies whether actions taken by the transferor jurisdictional authority before the migration remain valid and applicable to the transferee authority.

The notification addresses whether the transferor jurisdiction authority can take action or initiate proceedings against a taxable person after they have migrated to another jurisdiction.

It clarifies who the competent authority is to implement, act upon, or conduct proceedings, including appeals, for actions taken before or arising from antecedent proceedings after a transfer.

Notification No : Circular No. 255/01/2026-GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1003329/ENG/Circulars

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