Guidelines for division of taxpayer base between the Centre and States to ensure Single Interface under GST – regarding
01\/2017 Dated:- 20-9-2017 CGST – Circulars \/ Ordes
GST
Circular No. 01\/2017
\nF.No.166\/Cross Empowerment\/GSTC\/2017
\nOffice of the Goods & Services Tax Council
\n5th Floor, Tower-II, Jeevan Bharti Building,
\nConnaught Place, New Delhi
\nDated: 20th September, 2017
\nTo
\nAll Chief Secretaries of the States\/UTs with Legislature\/Chairperson, CBEC;
\nAll Finance Secretaries \/ CCTs of the States \/ UTs with Legislature;
\nAll Principal Chief Commissioners\/Chief Commissioners\/ Principal Commissioners\/ Commissioners of Central Tax (through Member, GST, CBEC).
\nSir \/ Madam,
\nSubject: Guidelines for division of taxpayer base betwe<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Central and the State tax administration; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ice Tax returns shall be taken as the basis for division. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Guidelines for division of taxpayer base between the Centre and States to ensure Single Interface under GST – regarding01\/2017 Dated:- 20-9-2017 CGST – Circulars \/ OrdesGSTCircular No. 01\/2017 F.No.166\/Cross Empowerment\/GSTC\/2017 Office of the Goods & Services Tax Council 5th Floor, Tower-II, Jeevan Bharti Building, Connaught Place, New Delhi Dated: 20th September, 2017 To All Chief … Continue reading “Guidelines for division of taxpayer base between the Centre and States to ensure Single Interface under GST – regarding”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12670","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12670","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12670"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12670\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\niii. The division of taxpayers in each State shall be done by computer at the State level based on stratified random sampling and could also take into account the geographical location and type of the taxpayers, as may be mutually agreed;
\n2. Further, the broad guidelines for the purposes of computation of "Turnover" as approved by the GST Implementation Committee in its meeting held on 31 August and 1st September 2017 and subsequently by the GST Council in its 21st Meeting held on 9 September 2017 are as follows:
\ni. For taxpayers registered only under VAT, the total annual State turnover under VAT (including inter-State sales, exports and exempt goods) shall be taken as the basis for di<\/p>\n
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\nvi. For taxpayers registered under both VAT and Service Tax, the total non-overlapping turnover (total of VAT and Service Tax, excluding any turnover which is included in both) shall be calculated and used as the basis for division. The Service Tax turnover shall be on the basis of clauses (iv) and (v) as the case may be.
\n3. The State Level Committees Commercial Taxes of respective comprising Chief Commissioner\/Commissioner States and jurisdictional Central Tax Chief Commissioners\/Commissioners are already in place for effective coordination between the Centre and the States. The said Committees may now take necessary steps for division of taxpayers in each State keeping in view th<\/p>\n
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