https://www.taxtmi.com/article/detailed?id=8836 Notification 62/2019-Central Tax prescribes a transition regime for GST following the Jammu and Kashmir reorganisation: split tax periods for October-November 2019; obligation to pay the appropriate applicable tax in returns under section 39 for supplies from 31 October 2019 to the transition end date; an option to transfer ITC from pre-reorganisation GSTIN to new UT GSTINs by turnover ratio, with intimation to jurisdictional officers and mechanised adjustment via FORM GSTR-3B electronic credit ledger entries; SGST balances for Ladakh to be treated as Union territory tax; and exemption from compulsory registration for inter-UT supplies during the transition. en-us Fri, 29 Nov 2019 14:17:01 +0530 Fri, 29 Nov 2019 14:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8836 Notification 62/2019-Central Tax prescribes a transition regime for GST following the Jammu and Kashmir reorganisation: split tax periods for October-November 2019; obligation to pay the appropriate applicable tax in returns under section 39 for supplies from 31 October 2019 to the transition end date; an option to transfer ITC from pre-reorganisation GSTIN to new UT GSTINs by turnover ratio, with intimation to jurisdictional officers and mechanised adjustment via FORM GSTR-3B electronic credit ledger entries; SGST balances for Ladakh to be treated as Union territory tax; and exemption from compulsory registration for inter-UT supplies during the transition. Articles Goods and Services Tax - GST Fri, 29 Nov 2019 14:17:01 +0530 https://www.taxtmi.com/article/detailed?id=8836