Circular No.: 255/01/2026-GST (F. No. CBIC-20010/11/2026-GST) dated June 25, 2026
Applicable Act/Rule: Central Goods and Services Tax Act, 2017
Field formations sought clarification on validity of actions and competent authority in cases where a taxable person’s jurisdiction changes due to change in Principal Place of Business. The matter was examined in consultation with the Ministry of Law and Justice.
The circular clarifies that jurisdiction is assessed as on the date a power is invoked; migration does not retrospectively invalidate prior valid action. The transferee authority must act upon, implement, and continue from actions already taken by the transferor authority. The transferor authority cannot act after migration and must intimate the transferee authority of any pending issues. Applies to all taxable persons undergoing jurisdictional migration/transfer under CGST proceedings.
“(a) …action…validly undertaken by the transferor jurisdictional authority…shall remain valid notwithstanding subsequent migration/transfer… The transferee jurisdictional authority shall act upon, give effect to, and proceed on the basis of such earlier valid action…
(b) The transferor jurisdiction authority shall not take any action…after…migrated/transferred…
(c) …the transferee jurisdictional authority shall take over and conclude the same from the stage at which it stood at the time of migration/transfer…”
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