In exercise of the powers conferred by section 148 of the CGSTA, 2017

Special procedure for RP in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs

CG notifies those persons whose principal place of business or place of business was in the erstwhile UT of Daman and Diu or in the erstwhile UT of Dadra and Nagar Haveli till 26/01/2020 and is in the merged UT of Daman and Diu and Dadra and Nagar Haveli from 27/01/2020 onwards,

except as respects things done or omitted to be done before the notification

shall follow the following special procedure till the [1][31st day of July, 2020] (referred as the transition date) as mentioned below.

2. The said RP shall,-

(i) ascertain the tax period as per section 2(106) for the month of Jan, 2020 and Feb, 2020 as below:-

(a) January, 2020: 01/01/202 to 25/01/2020;

(b) February, 2020: 26/01/2020 to 29/02/2020;

(ii) irrespective of the particulars of tax charged in the invoices, or in other like documents, raised from the 26th January, 2020 till the transition date, pay the appropriate applicable tax in the return u/s 39;

(iii) who have registered GSTIN in the erstwhile UT of Daman and Diu and the erstwhile UT of Dadra and Nagar Haveli till 25/01/2020 have an option to transfer the balance of ITC after the filing of the return for Jan, 2020, from the registered GSTIN in the erstwhile UT of Daman and Diu to the registered GSTIN in the new UT of Daman and Diu and Dadra and Nagar Haveli by following the procedure as below:-

(a) the said class of persons shall intimate the jurisdictional tax officer of the transferor and the transferee regarding the transfer of ITC, within one month of obtaining new registration;

(b) the ITC shall be transferred on the basis of the balance in ECrL upon filing of the return in the erstwhile UT of Daman and Diu, for the tax period immediately before the transition date;

(c) the transfer of ITC shall be carried out through the return u/s 39 for the tax period immediately before the transition date and the transferor GSTIN shall debit the said ITC from its ECrL in Table 4(B)(2) of GSTR-3B and the transferee GSTIN shall credit the equal amount of ITC in its ECrL in Table 4(A)(5) of GSTR-3B.

3. The balance of UT taxes in ECrL of the said class of persons, whose principal place of business lies in the UT of Daman and Diu, as on 25/01/2020, shall be transferred as balance of UT tax in ECrL.