Notification No. 10/2020
Date: March 21, 2020
Subject: Special procedure for registered persons in Dadra and Nagar Haveli and Daman and Diu consequent to merger of Union Territories
Description:
Specifies a special procedure for registered persons affected by the merger of the two Union Territories. Prescribes separate tax periods for January and February 2020 for compliance purposes. Provides a mechanism for transfer of unutilised input tax credit from old GSTINs to new GSTINs. Clarifies treatment of balance Union Territory tax in electronic credit ledger.
Effective Date: 27.01.2020
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