Indexable research master. A stepwise test for allocation, territorial jurisdiction, monetary competence, common adjudication and communication validity.
Jurisdiction file
- Taxpayer allocation
- Territorial circle/division
- Monetary competence
- Subject-matter power
- Cross-empowerment
- Common adjudication
- Designation date
- DIN and service
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.