Indexable research master. Covers taxpayer-base division, due-diligence in notices, evasion coordination, cross-empowerment and common-adjudication controls.
Official coordination instruments
| Instrument | Controlled purpose |
|---|---|
| Guideline 01/2017 | Division of taxpayer base and single interface under GST. |
| GST Council advisory dated 1 March 2024 | Due diligence in section 73/74 notices and timely adjudication. |
| GST Council advisory dated 25 July 2024 | Coordination in tobacco and tobacco-product evasion cases. |
Decision path
- Identify administrative allocation.
- Check proper officer and cross-empowerment.
- Avoid parallel proceedings on the same subject without legal authority.
- Map common-adjudication or transfer orders.
- Preserve Centre-State communications and jurisdiction objections.
Finin2min Q&A
Can the CGST Act alone decide a State tax matter?
No. The corresponding SGST or UTGST law, local commencement and amendments must be checked.
Can a Central notification be assumed to have a local counterpart?
No. Capture the exact State or UT instrument and effective date.
Can another State's e-way bill threshold be used?
No. Apply the transaction-date notification of the State or UT where the movement rule is relevant.
Which High Court decision should be prioritised?
Supreme Court law prevails nationally; then prioritise the jurisdictional High Court and check conflicting decisions and later law.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.gstcouncil.gov.in