EXTRAORDINARY
No. 2
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
Circular
Subject: Clarification regarding jurisdiction in cases involving migration/transfer of taxable persons
from one jurisdiction to another jurisdiction—reg.
Ref.: Circular No. 255/01/2026-GST dated 25th June, 2026 issued under Central Goods and
Services Tax Act, 2017 by the GST Policy Wing, Central Board of Indirect Taxes and
Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi.
CIRCULAR
(No. 01/2026-27 – GST)
The GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue,
Ministry of Finance, Government of India, New Delhi has issued the above referred Circular.
For the uniformity in implementation and in exercise of the powers conferred under Section 168 of the
Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) it is hereby directed that the Said Circular
issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue,
Ministry of Finance, Government of India shall be applicable, mutatis mutandis, in implementation of the
Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017).
A copy of the above referred circular is attached herewith as Annexure.
Difficulty, if any, in implementation of this circular may please be brought to the notice of the
undersigned.
Given under the seal of this office.
S. S. Gill, IAS, Commissioner of State Taxes, Goa.
Panaji.
CCT/26-4/2026-27/H/1471
Date : 06-Jul-2026
Suggestions are welcomed on e-mail: [email protected]
605
Reg. No. RNP/GOA/32/2024-2026
RNI No. GOAENG/2002/6410
Panaji, 06th July, 2026 (Ashadha 15, 1948)
SERIES I No. 14
PUBLISHED BY AUTHORITY
ANNEXURE
Circular No. 255/01/2026-GST
F. No. CBIC-20010/11/2026-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
***
New Delhi, Dated, the 25th June, 2026
To,
The Principal Chief Commissioners/Chief Commissioners (All)
The Principal Director General/Director General (All)
Madam/Sir,
Subject: Clarification regarding jurisdiction in cases involving migration/transfer of taxable
persons from one jurisdiction to another jurisdiction– reg.
References have been received from field formations seeking clarification on the validity of action
taken, and on the authority competent to act, at various stages of proceedings under the Central Goods and
Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) in cases where the jurisdiction of the
taxable person has changed on account of change in Principal Place of Business of the taxable person.
2. Clarification has been sought on the following:
(i)
whether an action undertaken by the transferor jurisdictional authority, at a given stage of
proceedings, before such migration/transfer of the taxable person to another jurisdiction, remains
valid and applicable on the transferee jurisdiction authority;
(ii)
whether the transferor jurisdiction authority can take any action or initiate proceeding against the
taxable person, after he has migrated/transferred to another jurisdiction (transferee); and
(iii)
who would be the authority competent to give effect to, implement, or act upon any such action
already taken, and also to act upon any consequential action arising from the antecedent
proceedings, including representing, defending, or otherwise conducting proceedings, filing of
appeals before the appellate authority or appellate tribunal, in cases involving migration/transfer of
the taxable person.
3. The matter has been examined in consultation with the Union Ministry of Law and Justice. In order to
ensure uniformity in the implementation of procedure in such cases involving migration/transfer of taxable
persons from one jurisdiction to another, the Central Board of Indirect Taxes and Customs (hereinafter
referred to as “the Board”), hereby, issues the following clarifications in the matter.
4. The core issue, common to all the proceedings under the GST framework referred to in para 2 above, is a
conflict between the validity of action already taken by the erstwhile (transferor) jurisdictional officer, and
the need for the present (transferee) jurisdictional officer to have control over the proceeding once a
taxable person has migrated/transferred to a different jurisdiction. The governing principle, applicable
uniformly across all stages of actions or proceedings, is that jurisdiction to exercise a statutory power is
required to be assessed as on the date on which the power is actually invoked. A subsequent
migration/transfer of the taxable person does not retrospectively vitiate a proceeding already validly
initiated or concluded by the erstwhile (transferor) jurisdictional officer, though it does affect who should
conduct matters from that point forward.
5. Where an action corresponding to particular stage of proceedings (i.e. investigation, conducting audit,
issuance of show cause notice, issuance of adjudication order, issuance of Order-in-review, filing of appeal,
606
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 14
(EXTRAORDINARY No. 2)
06TH JULY, 2026
issuance of Order-in-Appeal, or any other proceedings under the CGST Act and the rules made thereunder)
has been validly undertaken by the officer having jurisdiction over the registered taxpayer at that time
(transferor), the action so taken remains valid, notwithstanding subsequent migration/transfer of the taxable
person to another jurisdiction (transferee). The conduct of the next stage of proceedings, and the
implementation of any directions contained in an action already taken or proceedings, is however to be
undertaken by the officer presently having jurisdiction (transferee) over the taxable person, and not by the
erstwhile (transferor) jurisdictional officer who, on account of the migration/transfer of the taxpayer,
ceased to have jurisdiction thereon.
6. Judicial treatment of post-migration/transfer actions, as held by the Hon’ble Supreme Court and Hon’ble
High Courts in various of judicial pronouncements, in tax related matters, shows that the past acts of a
competent authority remain valid, and enforcement and further proceedings must be taken over by the
officer, who has now acquired jurisdiction (transferee) subsequent to such migration/transfer. In such
cases, it has been highlighted that continuing or consequent proceedings to any action, must be exercised
by the authority currently having jurisdiction over the taxable person, after the said migration/transfer.
Moreover, there is nothing to prevent the transferee jurisdictional authority from acting upon an earlier
valid administrative or quasi-judicial action or proceeding initiated by the transferor jurisdictional
authority. This indicates that the present jurisdictional authority (transferee) should be the face of
proceedings at every subsequent stage after the migration/transfer and wherever any action or proceeding
had already been initiated by the transferor jurisdictional authority before the migration/transfer, the
transferee jurisdictional authority can rely on such action or proceeding already taken by the erstwhile
jurisdictional authority (transferor).
7. Therefore, it is hereby clarified that:
(a)
Where any action or proceeding under the CGST Act and the rules made thereunder has been
validly undertaken by the transferor jurisdictional authority having jurisdiction over the registered
taxpayer on the date such action was undertaken, the same shall remain valid notwithstanding the
subsequent migration/transfer of the taxable person to another jurisdictional authority. The
transferee jurisdictional authority shall act upon, give effect to, and proceed on the basis of such
earlier valid action taken by the transferor jurisdictional authority, as if it had itself initiated the
same.
(b)
The transferor jurisdiction authority shall not take any action or initiate proceedings against the
taxable person, after he has migrated/ transferred to another jurisdiction and any issue that comes to
the notice of the transferor jurisdictional authority should be intimated to the transferee
jurisdictional authority for any further action.
(c)
Where the taxable person migrates to another jurisdiction during the pendency of any action or
proceeding initiated by the transferor jurisdictional authority, the transferee jurisdictional authority
shall take over and conclude the same from the stage at which it stood at the time of migration/
transfer, and shall be competent to take all further actions, including consequential proceedings that
might arise therefrom. Thus, the transferee jurisdictional authority shall be the competent authority
to give effect to, implement, or act upon any such action already taken, and also to act upon any
consequential action arising from the antecedent proceedings, including representing, defending, or
otherwise conducting proceedings, filing of appeals before the appellate authority or appellate
tribunal, in cases involving migration/transfer of the taxable person.
8. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the
Board.
Yours faithfully,
(Gaurav Singh)
Commissioner (GST)
607
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 14
(EXTRAORDINARY No. 2)
06TH JULY, 2026
Department of Planning
Directorate of Planning, Statistics and Evaluation
Notification
The following Notification No. S.O. 3472(E) dated 27/06/2026 issued by the Office of Registrar
General and Census Commissioner, Ministry of Home Affairs, New Delhi, is hereby published for general
information.
Vijay B. Saxena, Director.
Porvorim.
---------
MINISTRY OF HOME AFFAIRS
(Office of Registrar General, India)
Notification
New Delhi, the 27th June, 2026
S.O. 3472(E).— In exercise of the powers conferred by Section 17A of the Census Act, 1948 (37 of
1948) read with rule 6D of the Census Rules, 1990, the Central Government hereby extends the provisions
of the said Act for conduct of pre-test of second phase of Census of India, 2027 in the States and Union
territories, as under:—
(i) the pre-test of Population Enumeration in selected sample areas shall be conducted from 6th July,
2026 to 18th July, 2026, with a revisional round from 19th July, 2026 to 20th July, 2026.
(ii) there shall be an option for self-enumeration from 1st July, 2026 to 5th July, 2026.
[F. No. 9/8/2025-CD(Cen)]
MRITUNJAY KUMAR NARAYAN, Registrar General and Census Commissioner, India.
DPSE/IV/PopulationCensus-2027/1/2025-26/1078
Date : 06-Jul-2026
608
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 14
(EXTRAORDINARY No. 2)
06TH JULY, 2026
www.goaprintingpress.gov.in
Published by the Director, Printing & Stationary,
Government Printing Press,
Mahatma Gandhi Road, Panaji-Goa 403 001.
Price—Rs. 4.00
PRINTED AT GOVERNMENT PRINTING PRESS, PANAJI-GOA—124/100-7/2026.