Notification No. 62/2019
Date: November 26, 2019
Subject: Special procedure and transitional provisions for registered persons affected by reorganisation of Jammu and Kashmir.
Description:
A special procedure is notified for registered persons whose place of business shifted from the erstwhile State of Jammu and Kashmir to the Union Territories of Jammu and Kashmir or Ladakh. Separate tax periods are prescribed for October and November 2019. Provisions are laid down for payment of applicable tax, transfer of input tax credit between GSTINs, and treatment of electronic credit ledger balances.
Effective Date: 31.10.2019