Eye Share: GST | Need To Revere Jurisdictional Demarcations

The GST Council during its 9th meeting held on January 16, 2017 decided on the agenda of cross-empowerment to ensure single interface. Subsequently, Circular No. 01/2017 dated September 20, 2017 (F.No.166/Cross Empowerment/GSTC/2017) was issued with reference to guidelines to ensure single interface under GST. Further, CBIC issued Circular D.O. F. No. CBEC/20/43/01/2017-GST (Pt.) dated October 05, 2018 clarifying that both Central and State tax officers are authoris...