Due to reorganization of the state of Jammu & Kashmir and merger of the Union territories of Dadra and Nagar Haveli and Daman and Diu, the taxpayers of Ladakh and earlier ‘Daman and Diu’ region have been allotted new GSTINs. There is therefore a doubt as to how to file the TRAN-1 and whether it would be linked with the old TRAN-1 or not.

The aggrieved taxpayers of both the above-mentioned regions are hereby informed that they can file or revise their TRAN-1 or TRAN-2 Forms only through their newly allotted GSTINs. Kindly do not use the old GSTIN for filing of TRAN forms.

The respective tax administrations of both the regions are also advised to accordingly facilitate the taxpayers and keep the above information in mind while processing the TRAN claims under the new GSTINs by linking both the old and revised TRAN-1 forms filed by such taxpayers.

Thanking You,
Team GSTN

GST TRAN form filing: taxpayers from Ladakh and former Daman and Diu must use newly allotted GSTINs only. Taxpayers from Ladakh and the former Daman and Diu must file or revise TRAN-1 and TRAN-2 forms using their newly allotted GSTINs and must not use old GSTINs; tax administrations should facilitate processing and link previously filed and revised TRAN-1 forms under the new GSTINs.