GST transition procedure requires businesses moving from Jammu and Kashmir to follow special tax-period, payment and ITC transfer rules. Notification under section 148 requires persons whose principal place of business shifted from the State of Jammu and Kashmir to the Union territories of Jammu and Kashmir or Ladakh to follow a special transition procedure until 31 December 2019: allocate tax periods for October and November 2019, report and pay tax on supplies from 31 October 2019 in returns under section 39, and may transfer ITC from the old GSTIN to the new GSTIN by intimating jurisdictional officers, apportioning ITC by turnover ratio, and making corresponding entries in FORM GSTR-3B.