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    <title>Special procedure for certain processes - ascertain the tax period - payment of tax - availing ITC</title>
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    <description>Registered persons from the merged Union territory must split January and February 2020 into specified tax subperiods and pay applicable tax in returns for supplies from the merger date until the transition date. After filing the January return, eligible registrants may transfer the balance of Input Tax Credit (ITC) from the transferor GSTIN to the transferee GSTIN by notifying jurisdictional officers within one month of new registration and effecting the transfer through the prescribed return on the basis of the electronic credit ledger balance.</description>
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      <description>Registered persons from the merged Union territory must split January and February 2020 into specified tax subperiods and pay applicable tax in returns for supplies from the merger date until the transition date. After filing the January return, eligible registrants may transfer the balance of Input Tax Credit (ITC) from the transferor GSTIN to the transferee GSTIN by notifying jurisdictional officers within one month of new registration and effecting the transfer through the prescribed return on the basis of the electronic credit ledger balance.</description>
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