New Procedure for Daman & Diu Taxpayers to Claim GST Refunds Post-Merger with Dadra & Nagar Haveli.

Taxpayers registered in the former Union Territory of Daman & Diu, prior to its merger with Dadra & Nagar Haveli, faced challenges in claiming GST refunds due to ITC transfers from old to new GSTINs. To address this, the government has outlined a procedure allowing these taxpayers to file refund claims using their new GSTIN under the "Any other" category on the GST portal. The process involves submitting necessary documents and, if required, debiting the electronic credit ledger upon the proper officer's request. Refunds cannot be claimed using the old GSTIN if a debit from the electronic credit ledger is necessary.

---

---

---