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

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