https://www.taxtmi.com/notifications?id=131504 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. en-us Tue, 26 Nov 2019 00:00:00 +0530 Thu, 02 Jan 2020 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131504 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. Notifications GST Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131504