CBIC Forms Working Group To Examine PAN-Based Centralised GST Administration For Multi-GSTIN Taxpayers
The Central Board of Indirect Taxes and Customs (CBIC) has constituted a Working Group to examine a proposal for centralised administration of taxpayers holding multiple Goods and Services Tax (GST) registrations under the same Permanent Account Number (PAN). The proposal covers taxpayers whose GST registrations fall under different Central Tax jurisdictions.
The move is aimed at promoting ease of doing business and improving administrative efficiency. It seeks to streamline GST administration for taxpayers with multiple GSTINs registered under different Central Tax jurisdictions.
The office memorandum states, "With a view to promote ease of doing business, and enhancing administrative efficiency, the Board is examining the proposal for a centralised administration of taxpayers (with same PAN) having multiple GSTINs registered under various Central Tax jurisdictions for streamlining the administration of GST in respect of such taxpayers."
The Working Group will be chaired by Vinayak Chandra Gupta, Chief Commissioner, Lucknow CGST and Central Excise Zone. It will comprise officers from various CBIC formations, along with an officer nominated by the Chief Executive Officer of the Goods and Services Tax Network (GSTN).
Under its terms of reference, the group will examine difficulties, if any, arising from multiple tax administrations for taxpayers having the same PAN but multiple GSTINs registered across different States and Union Territories.
It will also study the Large Taxpayer Unit mechanism under the erstwhile Central Excise and Service Tax regime. In addition, it will examine international best practices and assess the advantages and drawbacks of a centralised administration model.
The group has also been tasked with recommending whether the proposed framework should be optional or mandatory for eligible taxpayers. It will examine whether the proposal should be limited to taxpayers whose multiple GSTINs are all administered by Central Tax authorities. It will also consider extending the framework to taxpayers whose registrations are split between Central and State or Union Territory tax authorities. In such cases, GSTINs administered by State or Union Territory tax authorities would remain outside the scope of the proposal.
The Working Group will also recommend the principles for determining which Central Tax jurisdiction should administer an eligible taxpayer. It will examine factors such as annual turnover, the location of the head office, and other relevant criteria. The group will also recommend the administrative, legal and system-level changes required to implement the proposal.
The Working Group has been directed to submit its report within 30 days from the date of issuance of the office memorandum. The report will include a detailed implementation roadmap and draft proposals for placing before the Board.
Date of Office Memo: 18.07.2026