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GST - No choice given to assessee to choose tax administration

Published: Mar 13, 2018

By TIOL News Service

NEW DELHI, MARCH 13, 2018: THE division of assessees between Centre and State is decided by the Centre and State Governments. GSTN has developed an application to divide the assessee-base. As on March 8, 2018 data on division of 60,89,534 migrated taxpayers has been entered into GST System.

In order to ensure single interface for assessees under GST, the State Level Committees comprising of Chief Commissioner/ Commissioner of Central Tax and Commissioner of State tax have assigned the taxpayers to be under either the Central Tax or State Tax administration based on the turnover of the assessees on a proportionate basis. The assessees having turnover above Rs. 1.5 crores are to be assigned in the ratio of 50:50 between the Centre and the respective State while those having turnover less than Rs. 1.5 Crores have to be assigned in the ratio of 10:90 between the Centre and the respective State.

No choice has been given to assessees to opt for a particular tax administration i.e. Centre and State.

This was stated by Mr Shiv Pratap Shukla , Minister of State for Finance in written reply to a question in Rajya Sabha today.