Finance/Compliance Consultant
69647 Points
Posted on 02 July 2026
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.