Special GST Procedure for Merged Union Territories

Scope and Authority: Amendment under section 148 of the CGST Act, 2017. Targets businesses in erstwhile Daman and Diu and Dadra and Nagar Haveli, now merged.

Tax Period Clarification: Defines tax periods for January and February 2020. Ensures clarity in tax calculations during the transition.

Tax Payment Obligation: Mandates tax payment regardless of invoice particulars from January 26, 2020, to transition date.

ITC Transfer Option: Allows ITC transfer from old GSTIN to new GSTIN. Intimation to jurisdictional tax officer required within one month of new registration.

Transfer Procedure: Transfer based on electronic credit ledger balance. Process facilitated through filing of returns under section 39 of the CGST Act.

Union Territory Tax Balance Transfer: Ensures balance of Union territory taxes in electronic credit ledger transferred accordingly.

Pramod Kumar, Director, Government of India