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Special procedure for certain processes - ascertain the tax period - payment of tax - availing ITC - 10/2020 - Central GST (CGST)

Extract

..... erstwhile Union territory of Daman and Diu or in the erstwhile Union territory of Dadra and Nagar Haveli till the 26th day of January, 2020; and is in the merged Union territory of Daman and Diu and Dadra and Nagar Haveli from the 27th day of January, 2020 onwards, as the class of persons who shall, except as respects things done or omitted to be done before the notification, follow the following special procedure till the 31st day of May, 2020 (hereinafter referred to as the transition date) a .....

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Special procedure for certain processes - ascertain the tax period - payment of tax - availing ITC - 10/2020 - Central GST (CGST)

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..... oods and Services Tax Identification Number (GSTIN) in the erstwhile Union territory of Daman and Diu to the registered GSTIN in the new Union territory 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 the .....

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Special procedure for certain processes - ascertain the tax period - payment of tax - availing ITC - 10/2020 - Central GST (CGST)

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