New GST Registration Guidelines: New GST Registration Guidelines have been issued for ‘Other Territory’ Applicants under Mumbai South and Chennai North Commissionerates. The recent guidelines clarify how applicants from “Other Territory” areas should register for GST, specifying which Commissionerate—either “Mumbai South” or “Chennai North”—will oversee these registrations. “Other Territory” includes certain special zones like India’s continental shelf and exclusive economic zones adjacent to the western and eastern coasts.
Here’s a breakdown:
1. Who These Guidelines Affect:
- They apply to GST applicants who fall under the “Other Territory” classification in the GST registration form (Part-A).
- This classification pertains to people or businesses operating in designated zones off the Indian coast, not within standard state boundaries but in special areas under Indian jurisdiction.
2. Jurisdiction Based on Location:
- Western Coast: If the “Other Territory” area is near states like Gujarat, Maharashtra, Goa, Karnataka, Kerala, or Lakshadweep, the application will be handled by Mumbai South Commissionerate.
- Eastern Coast: If the “Other Territory” area is near states like West Bengal, Odisha, Andhra Pradesh, Tamil Nadu, or the Andaman and Nicobar Islands, Chennai North Commissionerate will handle it.
3. How to Select the Division and Range:
- For each Commissionerate, divisions and ranges are assigned based on the first letter of the applicant’s name.
- This helps streamline the processing of applications by assigning specific officials or groups based on alphabetical categorization.
For Mumbai South (Western Coast Areas):
- Commissionerate: Mumbai South
- Division: Division 1
- Range by First Letter:
- A-D: Range I
- E-H: Range II
- I-M: Range III
- N-R: Range IV
- S-Z: Range V
For Chennai North (Eastern Coast Areas):
- Commissionerate: Chennai North
- Division and Range: Applicants select the appropriate division and range in the dropdown options that appear on the portal, based on the initial of their name, as per the guidelines.
Key Takeaways:
- By following this structure, applicants from these specialized “Other Territory” areas can complete their GST registration under the appropriate Commissionerate.
- Applicants must refer to the guidelines to ensure they select the correct jurisdiction in their registration form.
- Additional details and steps are provided in the official Trade Notice, which includes further instructions on page assignments based on the first letter of names.
