Notification No. 62/2019
Date: November 26, 2019
Subject: Special procedure for transition of taxpayers in Jammu & Kashmir and Ladakh.
Description:
This notification notifies a special procedure under section 148 for registered persons transitioning from the erstwhile State of Jammu & Kashmir to the UTs of Jammu & Kashmir and Ladakh. It prescribes tax periods, return filing, transfer of ITC between GSTINs, and relaxation from compulsory registration for inter-UT supplies till 31 December 2019.
Amendment:
Yes it has been amended through notification 3/2020