GST: The CBIC has clarified that when a taxpayer transfers to a new jurisdiction, all past actions taken by the old authority remain valid. The old authority cannot start new proceedings post-migration, while the new authority takes over pending cases, implements past orders, and handles all subsequent legal actions and appeals. (26.06.2026)

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GST:

The CBIC has clarified that when a taxpayer transfers to a new jurisdiction, all past actions taken by the old authority remain valid. The old authority cannot start new proceedings post-migration, while the new authority takes over pending cases, implements past orders, and handles all subsequent legal actions and appeals.

[Circular No. 255/01/2026-GST dated 25.06.2026]