Page 77 - GSTL_2nd April 2020_Vol 35_Part 1

Central Tax Notifications

Merger of Union Territory of Daman and Diu and Union
Territory of Dadra and Nagar Haveli into Union Territory of
Daman and Diu and Dadra and Nagar Haveli — Special
procedure to be followed till 31-5-2020
[Add on page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act),
the Government, on the recommendations of the Council, hereby notifies those
persons whose principal place of business or place of business was in the erst-
while 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 re-
spects things done or omitted to be done before the notification, follow the fol-
lowing special procedure till the 31st day of May, 2020 (hereinafter referred to as
the transition date) as mentioned below.
2. The said registered person shall, -
(i) ascertain the tax period as per sub-clause (106) of section 2 of the
said Act for the purposes of any of the provisions of the said Act for
the month of January, 2020 and February, 2020 as below :-
(a) January, 2020 : 1st January, 2020 to 25th January, 2020;
(b) February, 2020 : 26th January, 2020 to 29th February, 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 un-
der section 39 of the said Act;
(iii) who have registered Goods and Services Tax Identification 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
GST LAW TIMES  2nd April 2020  141