Guidelines for division of taxpayer base between the Centre and States to ensure Single Interface under GST - regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hief Secretaries of the States/UTs with Legislature/Chairperson, CBEC; All Finance Secretaries / CCTs of the States / UTs with Legislature; All Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (through Member, GST, CBEC). Sir / Madam, Subject: Guidelines for division of taxpayer base between the Centre and States to ensure Single Interfac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e by computer at the State level based on stratified random sampling and could also take into account the geographical location and type of the taxpayers, as may be mutually agreed; 2. Further, the broad guidelines for the purposes of computation of "Turnover" as approved by the GST Implementation Committee in its meeting held on 31 August and 1st September 2017 and subsequently by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eturns shall be taken as the basis for division; v. For taxpayers registered only under Service Tax having centralized registration, the annual all-India turnover of the Services declared in the Service Tax returns shall be taken as the basis for division. vi. For taxpayers registered under both VAT and Service Tax, the total non-overlapping turnover (total of VAT and Service Tax, excluding any .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X