CBIC Clarifies GST Jurisdiction for Migrated & Transferred Taxpayers

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 255/01/2026-GST dated June 25, 2026, providing comprehensive clarification on the jurisdictional authority responsible for handling proceedings under the Central Goods and Services Tax (CGST) Act, 2017, 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.

Source : https://taxinformation.cbic.gov.in/view-pdf/1003329/ENG/Circulars