GST approval guide · updated October 2026

Why your GSTIN is administered by the Centre or the State

Under GST both the Central and State tax departments have powers over every taxpayer, but for routine administration each GSTIN is assigned to one of them. The assignment was decided by the GST Council and is done by the system, not chosen by the taxpayer.

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How the split works

The GST Council decided early on how to divide taxpayers within each State. Of taxpayers with turnover below Rs. 1.5 crore, 90 percent are administered by the State and 10 percent by the Centre. Of those with turnover of Rs. 1.5 crore and above, the split is equal. Within these groups, allocation is done by computer through stratified random sampling, broadly reflecting geography and type of taxpayer.

That is why two similar shops on the same street can be administered by different departments.

What the administering authority handles

  • Registration matters such as approvals of amendments, suspension and cancellation.
  • Scrutiny of returns, for example ASMT-10 notices.
  • Routine show cause notices and adjudication for your GSTIN.
  • Refund applications are processed by the authority to which the taxpayer is assigned.

Cross-empowerment and its limits

Section 6 of the CGST Act makes State officers proper officers for Central tax and vice versa, subject to conditions. So enforcement actions, such as inspections, audits by special wings or intelligence-based investigations, can come from the department that does not administer you.

Section 6(2)(b) provides that where one authority has initiated proceedings on a subject matter, the other shall not initiate proceedings on the same subject matter. If you receive two notices on the same issue for the same period from both sides, point this out in your replies with copies of both notices.

What this means for you

Check your administering office on the portal before writing letters or visiting. Reply to every notice to the officer who issued it, even if that officer is not your administering authority. A professional can track notices from both sides and flag any overlap.

Get it handled for you

Have a GST question or problem? Our chartered accountants can review it for free and tell you the next step. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

Why Centre or State — FAQs

Mera GST Centre ke under hai ya State ke under, kaise pata chalega?+
Search your GSTIN under Search Taxpayer on the GST portal; it shows the administrative office. Your profile after login shows it too.
Can a State officer issue a notice if I am under the Centre?+
Yes, in certain cases, because of cross-empowerment under Section 6. But both cannot proceed on the same subject matter.
Does the turnover split change my allocation every year?+
No. Allocation is done at the time of registration and is not routinely reshuffled as turnover changes.
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