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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 10/2020 – Central Tax
New Delhi, the 21st March, 2020
G.S.R......(E). - 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 erstwhile 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 respects things done or
omitted to be done before the notification, follow the following 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 under 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
the registered Goods and Services Tax Identification Number (GSTIN) in the
erstwhile Union territory of Daman and Diu to the registered GSTIN in the new Union
territory of Daman and Diu and Dadra and Nagar Haveli by following the procedure as
below:-
(a) the said class of persons shall intimate the jurisdictional tax officer of the
transferor and the transferee regarding the transfer of ITC, within one month
of obtaining new registration;
(b) the ITC shall be transferred on the basis of the balance in the electronic
credit ledger upon filing of the return in the erstwhile Union territory of Daman
and Diu, for the tax period immediately before the transition date;
(c) the transfer of ITC shall be carried out through the return under section 39 of
the said Act for the tax period immediately before the transition date and the
transferor GSTIN shall debit the said ITC from its electronic credit ledger in
Table 4(B)(2) of FORM GSTR-3B and the transferee GSTIN shall credit the
equal amount of ITC in its electronic credit ledger in Table 4(A)(5) of FORM
GSTR-3B.
3. The balance of Union territory taxes in electronic credit ledger of the said class of
persons, whose principal place of business lies in the Union territory of Daman and Diu,
as on the 25th day of January, 2020, shall be transferred as balance of Union territory tax in the
electronic credit ledger.
[F. No.20/06/03/2020-GST]
(Pramod Kumar)
Director, Government of India
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