Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.

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..... mber, 2021 CIRCULAR Subject: Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman Diu for period prior to merger with U.T. of Dadra Nagar Haveli. New GSTINs with UT Code 26 were created for the taxpayers of erstwhile UT of Daman and Diu w.e.f 1st August, 2020 on merger of the UT of Dadra Nagar Haveli and UT of Daman Diu. Durin .....

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..... vailable in the electronic credit ledger of the old GSTIN for debiting the amount from electronic credit ledger for claiming refund of unutilised ITC. Such taxpayers are also unable to apply for such refund claim from the new GSTIN because all the invoices bear the old GSTIN and the system has certain validations which do not allow the refund application to be filed from the new GSTIN for the peri .....

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..... application otherwise would have been filed. For example, if the applicant wants to claim refund of unutilised ITC on account of export of goods/services, in remarks column, he shall enter Refund of unutilised ITC on account of export of goods/services without payment of tax for the period prior to merger of Daman Diu with Dadra Nagar Haveli . The application shall be accompanied by all the .....

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..... For the categories of refund where debit of ITC is not required, the applicant may apply for refund under the category Any other mentioning the reasons in the Remarks column. Such application shall also be accompanied by all the supporting documents which are otherwise required to be submitted along with the refund claim. 4. No refund claim, requiring debit from the electronic credit ledger .....

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