Page 47 - GSTL_6th August 2020_Vol 39_Part 1

GST State Code for Dadra and Nagar Haveli and Daman
and Diu Union Territories

Upon Merger of Union Territories of Dadra and Nagar Haveli and
Daman and Diu w.e.f. 26-1-2020, there arises a need to declare single State Code
for Persons Registered under Goods and Services Tax Laws in the Union
Territories.
It is decided by the GST Council to give 26 as State Code 26 to the
merged Union Territory of Dadra and Nagar Haveli and Daman and Diu w.e.f.
1-8-2020.
Therefore, all the Registered Persons in the erstwhile Union Territory of
Daman and Diu having GSTIN (Goods and Services Tax Identification Number)
starting with State Code 25 will be switched over to New State Code of 26 w.e.f.
1-8-2020.
Due to the change in State Code all existing active taxpayers having
GSTIN with UT code 25 will be given new GSTIN with UT Code 26 along with
log in Credentials (Login ID & Password) at their e-mail of primary Authorized
Signatory.
All Trade Associations/representatives of various industries are
requested to publish the contents of this Trade Notice among their
Members/Constituents.
[Commissioner (UTGST), Dadra & Nagar Haveli and Daman & Diu, Trade
Notice No. 28/2020-21, dated 13-7-2020]

Advisory for the taxpayers who are migrating from the
erstwhile UT of Daman and Diu
New GSTINs with UT Code 26 shall be created for the taxpayers of
erstwhile UT of Daman and Diu, which will be operational from 1st August, 2020
on merger of the UT of Dadra and Nagar Haveli and Daman and Diu w.e.f.
midnight of 31st July, 2020. The new GSTINs along with the credentials will be
communicated on the e-mail of the Primary authorised signatory. All the taxpayers who
are migrating from the erstwhile UT of Daman and Diu to UT of Dadra and Nagar

GST LAW TIMES  6th August 2020  47