Every registered taxpayer is allotted to either the Central tax administration (CBIC) or the State tax department for routine administration. This allotment, called jurisdiction, decides which office handles your registration, scrutiny, refunds and most notices.
Section 6 of the CGST Act cross-empowers State and Central officers so a taxpayer deals with a single authority for most matters. The allotment is made at registration based on rules agreed in the GST Council. The registration details on the portal show your Centre jurisdiction and State jurisdiction, with the administering authority marked.
Section 6(2)(b) says that where a proper officer of one administration has initiated proceedings on a subject matter, an officer of the other cannot start proceedings on the same subject matter. Enforcement and intelligence wings of either administration can still take action in suitable cases, so the details of each proceeding need to be compared.
Replies and appeals must go to the right office. Refund applications are processed by the administering authority. When you change address within the state, your jurisdiction can change, so check the updated details after an amendment.
Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. 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.
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