Assignment of Taxpayer base between the Central Government and Government of Karnataka - GST - Trade Notice No. 20/2017 Central Tax

OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, BANGALORE ZONE, P.B.NO.5400, C.R. BUILDING, QUEEN'S ROAD, BANGALORE-560001 Dated: 29.11.2017 Trade Notice No. 20/2017 Central Tax Sub : Assignment of Taxpayer base between the Central Government and Government of Karnataka - Reg. The Trade is hereby informed that in terms Of guidelines issued by the GST Council Secretariat vide Circular No. 01/2017 under F. No. 166/ Cross Empowerment/GSTC/2017 dated 20.09.2017 with respect to the division of taxpayer base between the Central Government and the State Government to ensure single interface under GST, the State Level Committee for the State of Karnataka comprising Principal Chief Commissioner of Central Tax, Bengaluru Zone and Commissioner of Commercial Taxes, Government of Karnataka vide Order No. 01/2017-GST/Karnataka dated 21.11.2017 has assigned the taxpayers registered in the State of Karnataka between the Center and State authorities. The taxpayers can view and check their details including the name of the administrating authority i.e. Center or State, by clicking on the link http://gstkarnataka.gov.in/tpallocate.htm 2. As regards legacy issues, the Trade is further informed that the legacy issues for Central Excise Service Tax of erstwhile Tax Regime viz. Central Excise Service Tax will continue to be looked after by the respective jurisdictional Central Excise Service Tax Commissionerates as notified vide Trade Notice No. 04/2017 dated 20.06.2017 and Corrigendum dated 21.06.2017, Consequent to CST re-organisation, the successor GST Central Tax officers of jurisdiction of Central Excise and Service Tax Commissionerate above will continue to deal with legacy issues. (issued in compliance of Notification No. 13/2017CentraI Excise(NT) dated 09.06.2017) to which it pertained, irrespective of the fact that consequent to assignment exercise, a particular Tax Payer may have been assigned to the administrating authority of the State. 3. This Trade Notice is being issued to facilitate the Trade to know the details including the name of their administrating authority for the purpose of Tax administration under GST regime as well as for the issues pertaining to erstwhile Tax Regime. 4. The Trade Industry Associations/ Chambers of Commerce are requested to bring the contents of the Trade Notice to the notice of all their members. 5. The jurisdictional Commissioners are requested to publicize the contents of this Trade Notice. PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX