Jurisdiction means an authority given to legal departments to deal with legal cases falling within a particular geographical boundary. The GST Council vide Circular No. 01/2017 dated 20.09.2017 had issued guidelines for division of taxpayer base between the Centre and States to ensure Single Interface under GST. Of the total number of taxpayers below Rs. 1.5 crore turnover, all administrative control over 90% of the taxpayers shall vest with the State tax administration and 10% with the Central tax administration. In respect of the total number of taxpayers above Rs. 1.5 crore turnover, all administrative control shall be divided equally in the ratio of 50% each for the Central and the State tax administration.
A taxpayer can get his queries resolved if he knows under which jurisdiction his area falls. All details can be viewed by a Taxpayer which will help him in determining the Range under which Taxpayer’s jurisdiction falls on selecting the following link.
Exact jurisdiction can be determined by searching under Range Jurisdiction under which detailed information regarding the areas covered by each zone is mentioned.
Click on the state for getting detailed information regarding zone, Commissionerate name, Division name, Range name and Range jurisdiction.
