India follows a dual GST model, meaning both the Central Government and the State Governments have the power to levy and collect tax on the same supply of goods and services. To avoid confusion and duplication of administrative work, the GST framework divided the taxpayer base between the authorities and the State GST (SGST) authorities.
to navigate through your Zone, Commissionerate, and Division to find localized lists. State-Specific Annexures
Several private compliance software (e.g., ClearTax, MasterGST) compile anonymized lists for educational purposes, but the official legal list is maintained by the CBIC. India follows a dual GST model, meaning both
The is a dynamic, legally governed directory that determines which tax authority will assess, audit, and monitor a business. For large businesses, being center-allotted means dealing with CGST officers, centralized audits, and a uniform administrative process across states. For tax practitioners, understanding this list is essential for filing appeals, responding to notices, and advising clients on compliance.
Elias began to print. The machine whirred, spitting out the list. At the top, in bold, black ink, was the name that would change his career, and perhaps, the city's skyline. For tax practitioners, understanding this list is essential
These taxpayers are divided equally between the Central and State tax administrations in a 50:50 ratio .
"Vanguard Logistics," Elias murmured, scrolling past a dozen construction firms. "They just crossed the threshold. Turnover in the hundreds of millions. They’re officially ours now." At the top
In any indirect tax system, the assignment of taxpayers to administrative authorities is crucial for effective governance, audit, and compliance. Under India’s Goods and Services Tax (GST) regime, taxpayers are divided between the Central Government (CGST authorities) and State Governments (SGST authorities). One of the most searched queries by tax professionals, accountants, and business owners is the a specific figure—most commonly ₹1.5 crore or ₹5 crore.
