This notification prescribes a special procedure for registered persons affected by the merger of the Union Territories of Dadra & Nagar Haveli and Daman & Diu. It provides guidance on determination of tax periods, payment of applicable tax, and transfer of input tax credit (ITC) between old and new GSTINs. The procedure ensures seamless GST transition during territorial reorganisation.

Amendment:

Yes it has been amended through notification 45/2020