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Transition plan under GST notified for J&K reorganization w.e.f October 31, 2019

January 6, 2020
CBIC has notified special procedure in respect of transfer of ITC, payment of tax, period of return filing etc. It shall be followed till December 31, 2019 by those persons whose principal place of business or place of business lies in the erstwhile State of Jammu and Kashmir till October 30, 2019 and lies in the Union territory of Jammu and Kashmir or in the Union territory of Ladakh from October 31, 2019 onwards.
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