Since two Central and State jurisdictions are involved in GST administration, knowing whether assess has been assigned to Central government Jurisdictional tax authorities or State Government Jurisdictional Tax authorities is being matter of concern in initial stage of Its Implementation.
The guidelines for the division of the taxpayer base between the Centre and the States is to ensure that a taxpayer faces only one GST authority – either the Centre or the State.
In this regard, comprehensive list is available at http://cbec.gov.in/htdocs-cbec/gst/index – Migration to GST Tab. Assessee can search its GSTIN in the list and get to know assigned jurisdiction.
However, In case such an order has not been issued in the State, The registered person is at liberty to approach before the central tax authority or State Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented.