The Government has proposed formation of a Committee for discussion on Centralized administration of taxpayers under GST…!
Here is a synopsis of what the committee is expected to do!
CBIC has constituted a Working Group to examine the proposal for Centralized Administration of Taxpayers (with same PAN and multiple GSTIN). The Committee will examine various aspects including:
- Present difficulties being faced by Companies with same GSTIN and multiple GSTINS
- Analyse the Centralized Registration Concept and LTU Concept under the erstwhile laws
- Centralized Administration – To be made optional or mandatory
- To cover only those GSTINs which are under Central Jurisdiction or both Central and State Jurisdiction
- Criteria for deciding the Central Jurisdiction – Highest Turnover, Head Office etc
This is definitely a welcome step and if implemented, could definitely benefit companies having Multiple GSTIN address many issues which are currently being faced including:
- Regular Notices from different State and Central Authorities
- Centralized Tax Team sitting at Head Office (say Bangalore) and audit is conducted at other location (say Delhi) -Requires the tax team to travel frequently
- All the records are maintained in ERP but the local authorities issue notices stating that relevant records are not maintained at branch / local premises
- Different Interpretation by Different Field formations with respect to the same contract / business operation
- Tax being demanded in Branch GST Audits on Transactions of Head Office appearing in Financial Statements
- Refund related issue – FIRC containing the address of Head Office
- Uniformity in documents required for amendment in GST registration
It would be relevant to note that the proposal is only to move the administration to a Centralized Jurisdiction and not to provide a Centralized Registration. So – All the GSTINs will remain, GST returns will have to be filed separately, compliances under each of the GSTIN (like LuT, opting in / out of special rates etc) will continue. Except that once implemented, the jurisdictional office will be single.
Tax Concept is a dedicated team of financial writers, legal analysts, and tax professionals committed to breaking down complex Indian corporate updates. From real-time GST amendments and crucial Income Tax judgements to EPFO schemes and corporate law updates, TaxConcept serves as a reliable, authoritative guide for chartered accountants, businesses, and everyday taxpayers seeking absolute compliance clarity.