https://www.taxtmi.com/notifications?id=132294 Special procedural regime for registered persons of the merged Union territory prescribes split tax periods for January and February 2020, requires payment of applicable tax in returns irrespective of invoice particulars for supplies from 26 January, 2020 until the transition date, and permits an option to transfer input tax credit between transferor and transferee GSTINs by intimating jurisdictional officers, transferring balances from the electronic credit ledger upon filing the return immediately before the transition date, and recording the debit and credit through specified tables in FORM GSTR-3B. en-us Sat, 21 Mar 2020 00:00:00 +0530 Thu, 09 Sep 2021 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132294 Special procedural regime for registered persons of the merged Union territory prescribes split tax periods for January and February 2020, requires payment of applicable tax in returns irrespective of invoice particulars for supplies from 26 January, 2020 until the transition date, and permits an option to transfer input tax credit between transferor and transferee GSTINs by intimating jurisdictional officers, transferring balances from the electronic credit ledger upon filing the return immediately before the transition date, and recording the debit and credit through specified tables in FORM GSTR-3B. Notifications GST Sat, 21 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132294