Circular No. 255/01/2026 GST Proceedings Valid Despite Jurisdiction Change Due to Business Migration

CBIC Circular No. 255/01/2026-GST (dated June 25, 2026) clarifies GST jurisdictional rules when a taxpayer relocates their Principal Place of Business across state or commissionerate boundaries. It establishes that any lawful proceedings (audits, show cause notices, appeals) initiated by the old (transferor) authority remain valid, but the new (transferee) authority must take over all subsequent actions