The Central Board of Indirect Taxes and Customs (CBIC) has constituted a Working Group to examine the feasibility of introducing a centralised administrative mechanism for taxpayers having multiple Goods and Services Tax Identification Numbers (GSTINs) under the same Permanent Account Number (PAN) across different Central Tax jurisdictions.
The Working Group has been constituted through Office Memorandum F. No. 20019/2/2026-GST dated 18 July 2026, issued by the GST Policy Wing of CBIC. The initiative forms part of the Board’s efforts to promote ease of doing business, enhance administrative efficiency and streamline GST administration for taxpayers operating through multiple registrations in different jurisdictions.
At present, a taxpayer having multiple GSTINs under the same PAN may come under the administrative control of different Central Tax authorities. The Working Group will examine the difficulties, if any, arising from such multiple tax administrations and formulate practical and implementable proposals for centralised administration of eligible taxpayers.
The Working Group will be chaired by Shri Vinayak Chandra Gupta, Chief Commissioner, Lucknow CGST and Central Excise Zone. Its members include senior officers from the Directorate General of Human Resource Development, GST Policy Wing, Bengaluru South and Aurangabad CGST and Central Excise Commissionerates, Directorate General of Performance Management, Directorate General of Audit and Thane Audit Commissionerate. An officer nominated by the Chief Executive Officer of the Goods and Services Tax Network will also be part of the Group.
As part of its Terms of Reference, the Working Group will study the difficulties faced by taxpayers having multiple GSTINs under the same PAN in different States and Union Territories. It will also examine the centralised registration and Large Taxpayer Unit mechanisms followed under the erstwhile Central Excise and Service Tax regime, along with relevant international best practices.
The Group will assess the advantages and disadvantages of placing all GSTINs of an eligible taxpayer falling under Central Tax jurisdiction under the administration of a single Central Tax authority. It will also recommend whether participation in the proposed centralised administration mechanism should be optional or mandatory for eligible taxpayers.
The Working Group will recommend the categories of taxpayers that may be covered under the proposed framework. This will include examination of whether the mechanism should be restricted to taxpayers whose multiple GSTINs are entirely under Central Tax jurisdiction or should also cover Central Tax GSTINs of taxpayers having certain other registrations under State or Union Territory Tax jurisdictions. Registrations administered by State or Union Territory Tax authorities would remain outside the scope of the proposed Central Tax administrative arrangement.
The Group will also recommend the principles and modalities for identifying the Central Tax jurisdiction that would administer such taxpayers. The possible criteria to be examined include the location having the largest annual turnover, the location of the taxpayer’s head office and any other suitable parameter. While making its recommendations, the Group will consider taxpayer convenience, administrative efficiency, availability of manpower and balanced distribution of work among field formations.
In addition, the Working Group will identify the administrative, legal and information-technology system changes required for introducing the proposed framework. It will assess the implications for CBIC’s organisational structure and manpower deployment and may recommend any other measures considered necessary for the implementation of centralised taxpayer administration.
The Working Group has been authorised to co-opt any officer or expert considered necessary for its deliberations. The Chairman of the Group may determine the mode and schedule of its meetings.
The Group has been directed to submit its report to the Board, together with a detailed implementation roadmap and draft proposals, within 30 days from the date of issuance of the Office Memorandum. The constitution of the Working Group has been approved by the Chairman, CBIC.
The proposed examination is expected to contribute towards a more coordinated, efficient and taxpayer-friendly GST administration framework for businesses operating across multiple Central Tax jurisdictions.
The Office Memorandum can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/OFFICE-MEMORANDUM-18.07.2026.pdf
