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    <title>Merger of UT of DD &amp; UT of DNH - effect on Registration of existing Tax Payers under GST</title>
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    <description>Taxpayers registered in the erstwhile Union territories must obtain new GST registration in the merged territory and cancel the old registration; Notification No.10/2020 para 2(iii) allows transfer of the balance of Input Tax Credit from the old GSTIN to the new GSTIN after filing the January 2020 return by following the prescribed procedure.</description>
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      <description>Taxpayers registered in the erstwhile Union territories must obtain new GST registration in the merged territory and cancel the old registration; Notification No.10/2020 para 2(iii) allows transfer of the balance of Input Tax Credit from the old GSTIN to the new GSTIN after filing the January 2020 return by following the prescribed procedure.</description>
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