CBIC clarification

 The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 255/12/2025-GST, providing much-needed clarity on the jurisdiction of tax authorities in cases where a registered taxpayer undergoes a change in GST jurisdiction due to administrative restructuring or migration. 

The circular specifies that proceedings initiated prior to such a transfer—including audits, assessments, investigations, adjudication and recovery actions—shall ordinarily continue with the original jurisdictional authority unless specifically reassigned in accordance with the prescribed procedure. By eliminating ambiguity over the competent authority to handle pending proceedings, the clarification is expected to reduce procedural disputes, avoid duplication of efforts and ensure continuity in tax administration.

Taxpayers with ongoing GST litigation or compliance proceedings should review the applicability of the circular and update their internal records to facilitate seamless interaction with the appropriate jurisdictional authorities.