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of <h1>Arunachal Pradesh GST Act: Special Tax Procedure for Merged Union Territories from Jan 27 to May 31, 2020.</h1> The Government of Arunachal Pradesh has issued a notification under the Arunachal Pradesh Goods and Services Tax Act, 2017, outlining a special procedure for businesses in the merged Union territory of Daman and Diu and Dadra and Nagar Haveli. This procedure applies from January 27, 2020, to May 31, 2020. It mandates businesses to ascertain tax periods for January and February 2020, pay applicable taxes regardless of invoice particulars, and allows the transfer of input tax credit (ITC) between old and new GST registrations. Businesses must notify tax officers about ITC transfers within a month of new registration, using specified forms for electronic credit ledger adjustments.
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