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

Last updated: 02 July 2026

Notice Date : 25 June 2026

Quick Summary

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 India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST 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 seeking clarification on the validity of action taken, and on the authority competent to act, at various stages of proceedings under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) in cases where the jurisdiction of the taxable person has changed on account of change in Principal Place of Business of the taxable person.

2.Clarification has been sought on the following:
(i) whether an action undertaken by the transferor jurisdictional authority, at a given stage of proceedings, before such migration/transfer of the taxable person to another jurisdiction, remains valid and applicable on the transferee jurisdiction authority;
(ii) whether the transferor jurisdiction authority can take any action or initiate proceeding against the taxable person, after he has migrated/transferred to another jurisdiction (transferee); and
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(iii) who would be the authority competent to give effect to, implement, or act upon any such action already taken, and also to act upon any consequential action arising from the antecedent proceedings, including representing, defending, or otherwise conducting proceedings, filing of appeals before the appellate authority or appellate tribunal, in cases involving migration/transfer of the taxable person.

Official copy of the circular has been attached

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.