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CBIC Clarifies Jurisdiction When a Registered Taxpayer Changes Principal Place of
Business
The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 255/01/2026-GST
dated 25 June 2026, has clarified the jurisdictional position in cases where a registered
taxpayer migrates or transfers from one GST jurisdiction to another due to a change in the
principal place of business. The Circular confirms that any action or proceeding validly
initiated by the jurisdictional officer having authority at the relevant time—such as
investigation, audit, issuance of show cause notices, adjudication, review, or
appeal—remains legally valid even after the taxpayer's migration. However, upon transfer of
jurisdiction, all subsequent proceedings, implementation of earlier orders, consequential
actions, and representation before appellate forums must be undertaken by the transferee
jurisdictional authority. The transferor authority is prohibited from initiating any fresh
proceedings after the transfer and must instead communicate any new issues to the transferee
authority. The clarification ensures continuity of proceedings, avoids jurisdictional
disputes, and promotes uniform administration of the CGST Act across jurisdictions.
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GST Appellate Tribunal – Extension of Filing Deadline for Appeals and
Applications
The Government of India, Ministry of Finance, has notified an extension of the time limit
for filing appeals and applications before the GST Appellate Tribunal under Section 112 of
the CGST Act, 2017. The extended deadline has been notified as 31 July 2026 for eligible
pending matters, while appeals and applications relating to orders issued on or after the
specified dates shall continue to be governed by the prescribed statutory timelines of three
months and six months, respectively.
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