CBIC Working Group on Centralized GST Administration for Multi-GSTIN PANs: Scope, Purpose and Implications

The Central Board of Indirect Taxes & Customs has, through Office Memorandum No. 20019/2/2026-GST dated 18.07.2026, created a dedicated Working Group to evaluate and design a framework for centralized administration of GST for entities that share a common PAN but hold multiple GSTINs across different Central Tax jurisdictions.

This move is aimed at simplifying compliance for such assessees while improving administrative coherence and efficiency within the GST framework. The proposed model would effectively create a single administrative interface under Central Tax for all eligible GSTINs linked to the same PAN, subject to the recommendations and final decision of the Board.

Background and Policy Objective

Historically, large businesses operating across several States or Union Territories have had to interact with multiple jurisdictions for GST purposes. Each GSTIN, even when linked to the same PAN, is administered separately by different Central or State/UT authorities depending on allocation of jurisdiction and registration choices.

This leads to:

  • Fragmented assessments and audits
  • Multiple points of contact for the same legal entity
  • Overlapping or inconsistent administrative approaches
  • Increased compliance and coordination costs for assessees

CBIC, recognizing these frictions, has initiated examination of a centralized administration mechanism for cases where:

  • One PAN is linked to
  • Multiple GST registrations (GSTINs)
  • All or some of which fall under Central Tax jurisdiction

The explicit policy drivers, as recorded in the Office Memorandum dated 18.07.2026, are:

  • Promoting ease of doing business for assessees with complex multi-location structures
  • Rationalizing administrative efforts through better work allocation and specialization
  • Streamlining GST administration for such assessees at the Central level

Constitution of the Working Group

To examine this proposal in depth, CBIC has constituted a Working Group on centralised administration of taxpayers (with same PAN) having multiple GSTINs registered under various Central Tax jurisdictions.

Composition of the Working Group

The Working Group is designed as a multi-disciplinary body, incorporating officers from policy, field, systems and human resource domains. As per the Office Memorandum, its composition is as follows:

  • Shri Vinayak Chandra Gupta, Chief Commissioner, Lucknow CGST & CX Zone
  • Shri Sanjay Mahendru, Pr. Additional Director General, HRM-I, DGHRD
  • Shri Gaurav Singh, Commissioner, GST Policy Wing
  • Dr. Kotraswamy M., Commissioner, Bengaluru South CGST & CX
  • Pradip Gurumurthy, Commissioner, Aurangabad CGST & CX
  • Officer to be nominated by CEO, GSTN
  • Additional Director General (HQ), DGPM
  • Additional Director General (HQ), DG Audit
  • Ms. Sarika Shah, Additional Commissioner, Thane (Audit) CGST & CX
  • Ms. Shrunkhala Kangale, Director, GST Policy Wing
  • Ms. Saumya Gupta, Deputy Commissioner, GST Policy Wing

Note: The Working Group has been authorized to co-opt additional officers or subject-matter experts wherever necessary to address technical or specialized issues.

The initiative has been issued with the approval of the Chairman (CBIC), reflecting its importance within the ongoing GST administrative reforms.

Mandate and Terms of Reference

The Working Group has been given a clear and time-bound mandate to explore the feasibility, contours and implementation pathway for centralizing GST administration of eligible assessees.

1. Assessment of Practical Difficulties Under the Current System

The first responsibility of the Group is to conduct a detailed examination of the difficulties, issues and practical challenges that arise when a single legal entity (same PAN) is administered by multiple tax authorities due to multiple GSTINs in different States or UTs.

Under the present model: