The Uttar Pradesh Goods and Services Tax ( GST ) Department has recently issued a Circular clarifying the procedure for determining the jurisdiction of traders registered in various corporate circles across the state.
The circular, aimed at streamlining jurisdictional matters, originates from a thorough analysis of data obtained from 50,000 dealers, along with a list of the top 100 traders from each zone. This analysis has led to the identification of the 60 largest traders per zone, as per previous directives.
The selection process for these 60 traders—comprising 45 goods suppliers and 15 service providers—in each zone hinges on their taxable turnover and tax payable. This information is extracted from the GSTR-3B return for the final tax period of the fiscal year. Each Zonal Additional Commissioner, State Tax, conducts this analysis to determine the jurisdictional boundaries.
The circular mandates that proposals regarding the jurisdiction of these traders be submitted to the headquarters within 15 days following the deadline for filing the last GSTR-3B of the financial year. These proposals must categorize traders into distinct segments, such as manufacturers, traders, exporters, and entities dealing with sensitive goods or significant services from a taxation standpoint.
In zones where fewer than 15 of the top 100 traders are service providers, the proposal must include the top 15 service-supplying traders. This ensures fair representation and participation in the jurisdiction determination process.
The circular stipulates that any proposals for amendments to jurisdiction or changes to the Corporate Circle will only be entertained at the onset of the next financial year. This measure aims to maintain consistency and prevent mid-year alterations.
The circular gives clarity on determination of the jurisdiction of traders registered in various corporate circles of the state.
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