The GST Network (GSTN) has issued an advisory for taxpayers in Ladakh and the former 'Daman and Diu' region. Following the reorganisation of Jammu & Kashmir and the merger of Union Territories, these taxpayers have been assigned new GSTINs. They are now instructed to file or revise their TRAN-1 and TRAN-2 forms exclusively through these new GSTINs, and refrain from using their old ones. Tax administrations in both regions are advised to facilitate this process and link old and revised TRAN forms under the new GSTINs.
Due to reorganization of the state of Jammu & Kashmir and merger of the Union territories of Dadra and Nagar Haveli and Daman and Diu, the taxpayers of Ladakh and earlier 'Daman and Diu' region have been allotted new GSTINs. There is therefore a doubt as to how to file the TRAN-1 and whether it would be linked with the old TRAN-1 or not.
The aggrieved taxpayers of both the above-mentioned regions are hereby informed that they can file or revise their TRAN-1 or TRAN-2 Forms only through their newly allotted GSTINs. Kindly do not use the old GSTIN for filing of TRAN forms.
The respective tax administrations of both the regions are also advised to accordingly facilitate the taxpayers and keep the above information in mind while processing the TRAN claims under the new GSTINs by linking both the old and revised TRAN-1 forms filed by such taxpayers.
Thanking You,
Team GSTN
FAQ :
This advisory is for taxpayers in Ladakh and the region formerly known as 'Daman and Diu'.
Due to the reorganisation of Jammu & Kashmir and the merger of Union Territories, taxpayers in Ladakh and the 'Daman and Diu' region have been allotted new GSTINs.
Taxpayers must file or revise their TRAN-1 and TRAN-2 forms using their newly allotted GSTINs.
No, you must not use your old GSTIN for filing TRAN forms. Only use your newly allotted GSTIN.
The respective tax administrations are advised to facilitate these taxpayers and link both the old and revised TRAN-1 forms filed under the new GSTINs.