Did You Know
Cross-Empowerment Stops at the State Border
"Cross-empowerment" under GST sounds like it should let any state's tax officer act on any other state's behalf — but Section 6 of the CGST/SGST Acts and Section 4 of the IGST Act only ever cross-empower Central and State GST authorities within the same state. A Uttar Pradesh officer can stand in for the Centre inside U.P. — never for West Bengal or Delhi, the states that actually have a stake when goods merely pass through U.P. on their way somewhere else.