GST Jurisdiction for registration and challan, center vs state

GST (Good and Service Tax) is now active all across india bringing a new unified tax regime for the country. Though people are having lot of doubts about different aspects of GST. We have been hearing questions about GST jurisdiction. For example, what jurisdiction details to enter while creating a challan for tax payment, what is a jurisdiction details while doing registration, what's the boundary between state and center jurisdiction etc.

This article provides some answers to these questions. We will update this as more and more clarity emerges.

GST center and state jurisdiction

Details are still not completely clear about center and state jurisdiction for GST. We will update this section later.

jurisdiction for gst registration

GST registration is a central registration and there is no concept of jurisdiction during registration.

If you earlier have a service tax registration, you will need to enter your service tax registration and jurisdictional details while doing gst registration. You can find these details in your service tax registration document.

Commissionerate code for gst registration

This is same as discussed during previous section. If you had previous service tax registration, you will need to select details regarding Commissionerate code. You can find these details in your previous service tax registration documents,

GST jurisdiction for Tax payment and challan

You don't need to enter any jurisdictional details while doing GST tax payment or challan payment.

As per Report of the Joint Committee on Business Process for GST:

The issue whether challans should have provision for entering jurisdictional location ( e.g. Commissionerate, division and range) was discussed in detail and it was decided that the same will not be mentioned in the challan. Instead, the Tax authorities would send the Taxpayers updated master data to GSTN as well as to Accounting Authorities. The incremental changes in the said master would also be sent on real time basis by the Tax authorities to GSTN and Accounting authorities. As challan would not have a jurisdictional location code, the Accounting Authorities would use the TAXPAYER Master received from Tax authorities for mapping the challans with the Jurisdictional PAOs / tax authorities’ offices by having a suitable mapping mechanism.

gst jurisdiction notification

We will add all the notifications about center/state gst jurisdiction in this article.