Transfer of ITC on account of merger of two states

recently DAMAN & DADRA NAGAR HAVELI ( both union territories) got merged.
so query is how to transfer itc ( firm registered in Daman) to ( firm registered in DNHDD )

either by
Form ITC 02
or
Form ITC 02A?
Replies (1)

The merger of Daman & Diu and Dadra & Nagar Haveli was a specific administrative transition managed via the reversal of ITC in the final GSTR-3B of the old registration and re-availing it in the new registration, as per Notification No. 10/2020-Central Tax. Form GST ITC-02 and ITC-02A are not the correct forms for this specific government-mandated transition.

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