This Circular clarifies the validity of actions and the competent authority at different stages of proceedings under the CGST Act where a taxable person migrates/transfers to another jurisdiction due to a change in the Principal Place of Business. It is clarified that any action validly undertaken by the transferor jurisdictional authority while it had jurisdiction remains valid even after the subsequent migration/transfer of the taxable person. The subsequent transfer does not retrospectively invalidate such proceedings.

After migration/transfer, the transferee jurisdictional authority shall take over the proceedings from the stage at which they stood and shall give effect to, implement, or act upon the earlier valid actions of the transferor authority. The transferor authority shall not initiate any fresh action after the taxpayer has migrated and shall refer any matter requiring further action to the transferee authority. The transferee authority shall also be competent to conduct consequential proceedings, represent or defend the matter, and file appeals before the appellate authority or tribunal.