Businesses shifting their principal place of business to a new GST jurisdiction will not have to restart pending tax proceedings, with the Central Board of Indirect Taxes and Customs (CBIC) clarifying that the new jurisdictional authority will take over and complete all ongoing cases from the stage at which they were left, reported PTI.

Businesses shifting their principal place of business to a new GST jurisdiction will not have to restart pending tax proceedings, with the Central Board of Indirect Taxes and…

Tax proceedings will now seamlessly transfer to the new jurisdiction when businesses relocate, ensuring continuity and preventing delays in adjudications, CBIC announced.