CBIC Clarifies GST Jurisdiction After Change in Principal Place of Business – What Every Taxpayer Must Know

Analysis of Circular No. 255/01/2026-GST dated 25 June 2026

Introduction

One of the most common practical issues faced by taxpayers under GST arises when they change their Principal Place of Business (PPOB), resulting in the transfer of their GST registration from one jurisdiction to another. Such migration often creates uncertainty regarding which GST officer is competent to continue pending proceedings, pass further orders, initiate recovery, or represent the department before appellate authorities.

To remove these ambiguities, the Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 255/01/2026-GST dated 25 June 2026, providing comprehensive guidelines on the jurisdiction of GST authorities after migration of a taxpayer from one jurisdiction to another.