255/01/2026-GST — Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction
CURRENT_OFFICIAL_INDEXDOUBLE_SOURCE_CHECKindex,follow
Circular in 2 Minutes
Date: 25-06-2026
Clarifies jurisdiction where a taxable person migrates or is transferred from one jurisdiction to another.
Topic: jurisdiction / migration
Current-law control
Latest circular number confirmed in the Repository module cut-off review dated 26 July 2026.
A circular explains administration of GST law; it does not itself amend the Act or Rules. Always read the cited provision, Rule, notification and effective date together.
double-check sources
Checked for Repository module on 26 July 2026.
Practical control
- Retain the official circular PDF or Government record used for the decision.
- Record the relevant tax period and transaction date.
- Check whether any later circular withdraws, modifies or supplements this position.
Finin2min Q&A
Can this circular override the CGST Act or Rules?
No. Apply it within the statutory hierarchy and its stated scope.
What should be checked before relying on it?
Number, date, subject, affected provision, later circulars and the facts/tax period of the transaction.
Educational and professional reference: Official law and Government source documents prevail.