Page 48 - GSTL_6th August 2020_Vol 39_Part 1

C4 GST LAW TIMES [ Vol. 39
Haveli and Daman and Diu shall use the newly allocated GSTINs for issuing of
documents and any other GST Compliance w.e.f. 1st August, 2020. The taxpayers
being migrated from State Code 25 to State Code 26 may transfer the ITC
available in their ITC Electronic Ledger of old GSTINs, in view of the
Notification No. 10/2020-Central Taxes, dated 21st March, 2020.
The old GSTIN with UT Code 25 shall be marked as cancelled w.e.f.
31st July, 2020. However, these GSTINs shall remain operational for all the compliances
related to these GSTINs pertaining to the period prior to migration to the new GSTINs
w.e.f. 1st August, 2020.
Refund of the existing balance in Cash Ledger, if any, may be claimed by
filing refund application (RFD-01) in the category “Refund of the excess balance
from Electronic Cash Ledger” with the help of old GSTINs.
Assessment/Audit/Recovery/Refund/Payment of old arrears etc. for the period prior to
1st August, 2020, shall be done on the old GSTIN only.
Exporters shall require to file a fresh LUT w.e.f. 1st August, 2020 for new
GSTIN. e-Way Bill on new GSTIN may be issued w.e.f. 1st August, 2020 onward.
GSTINs with UT code 25 are marked as “Cancelled” the login of the
taxpayer will remain active and they can perform the following activities :-
• Taxpayer shall be able to access the GST portal to upload the pending
returns, make payment for pre-cancellation period prior to effective
date of cancellation of registration. Also, Updating of e-mail address
and mobile number, will be allowed even after approval of
Cancellation.
• The cancellation of registration will not affect the liability of taxpayer
to pay tax and other dues. The tax official can approve the application
for cancellation even if the dues are pending for payment by the
taxpayer.
• They can update the e-mail and mobile. They can set off their
liabilities of the older/earlier dates. They can file returns for the
period earlier to the date from which GSTIN is cancelled. The
jurisdictional authority can assess or adjudicate their matters.
• Further, such GSTINs cancellation shall have no ARN but the status
shall be marked as cancelled in Database. Accordingly, No ARN
would be available in Record search functionality for such GSTINs
created.
• Also such cancelled Taxpayers will not be allowed to file cancellation
application.
• However, taxpayers with the help of these GSTINs shall not be able
to file returns for the period after 1st August, neither they can file any
core amendment application, revocation of cancellation application
etc.
[https://ddvat.gov.in]

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GST LAW TIMES  6th August 2020  48