GST Updates:- Procedure for taxpayers after merger of two union territories Dadra and Nagar Haveli and Daman and Diu

Notification :-  10/2020-Central Tax  (Date of Application-21.03.2020)

Old Provision New Provision
Same as for other Union Territories / States.

Applicable for tax payers having principal place of business in erstwhile  Union Territory till 26.01.2020 and in merged Union Territory from 27.01.2020 onward.

Date of merger of these two UT’s is 26th Jan, 2020, therefore, new special procedure to be adopted from 26th Jan, 2020 till 31st May, 2020.

1.Tax period for the purposes of GST will be as follows: -

January 2020: 1st January 2020 to 25th   January 2020

 February, 2020: 26th January 2020 to 29th February 2020

2.Procedure for transfer of ITC

Taxpayer of both the Union Territories have the option to transfer the balance ITC from GSTIN of the respective UT to the GSTIN of the merged UT after filing of Return for January 2020.

a. Obtain New Registration in merged UT.

b.Intimate to Jurisdictional Tax officer about transfer of ITC within 1 month of obtaining New Registration.

c. Transfer shall be completed only after filing of Return for the M/o January 2020.

Transfer shall be done through Return by debiting said ITC in Table 4(B)(2) and credit of equal amount of ITC in Table 4(A)(5) of Form GSTR 3B.

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