Merger of UT of DD & UT of DNH - effect on Registration of existing Tax Payers under GST

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..... Merger of UT of DD & UT of DNH - effect on Registration of existing Tax Payers under GST
Query (Issue) Started By: - Vinay Kunte Dated:- 26-3-2020 Last Reply Date:- 15-9-2020 Goods and Services Tax - GST
Got 2 Replies
GST
Dear Experts The Tax payer who is registered presently under the UT of daman and Diu will no be a Tax Payer in the UT of Daman & Diu and Dadra & Nagar Haveli. Will .....

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..... the Tax Payer have to seek a fresh Registration under this New UT and apply for cancellation for the exiting Registration? or will his registration would also be transferred automatically to the new UT? Reply By Rajagopalan Ranganathan: The Reply: Sir, As per para 2 (iii) of Notification No.10/2020 - Central Tax dated 21st March, 2020 " who have registered Goods and Services Tax Identifica .....

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..... tion Number (GSTIN) in the erstwhile Union territory of Daman and Diu and the erstwhile Union territory of Dadra and Nagar Haveli till the 25th day of January, 2019 have an option to transfer the balance of input tax credit (ITC) after the filing of the return for January, 2020, from the registered Goods and Services Tax Identification Number (GSTIN) in the erstwhile Union territory of Daman and D .....

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..... iu to the registered GSTIN in the new Union territory of Daman and Diu and Dadra and Nagar Haveli by following the procedure as below:-" This clearly indicates that you have to take a new registration in the merged union territories by cancelling/surrending the old registration. You can transfer the ITC under old GSTIN to the new GSTIN as per the procedure prescribed in the above mentioned N .....

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..... otification. Reply By Gaurav Verma: The Reply: Dear Sir In above case. If the entity has fail to transfer Itc from erstwhile Gstin within the time frame provided in the notification then in such case how can the entity utilise itc in new Gstin.
Discussion Forum - Knowledge Sharing .....

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