Transition plan in view of merger of UT of DD and DNH.
Dear all,
Your association SIMA is forwarding herewith Agenda Note No.: Feb 2020-024 in respect of Transition Plan in view of merger of Union Territories of Dadra & Nagar Haveli and Daman & Diu –Reg. issued by Ministry of Finance, Department of Revenue, CBIC, GST Policy Wing.
As per the Agenda Note, The Ministry of Home Affairs (MHA), Government of India (GOI) proposed merger of the existing UTs of Daman & Diu (hereinafter referred to as DD) and Dadra & Nagar Haveli (hereinafter referred to as DNH) into a single Union Territory. Accordingly, the Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories) Act, 2019, was passed by both houses of Parliament of India and assented to by the President of India on 09.12.2019 and was notified as Act No. 44 of 2019. Further, vide Notification No. 01/2020 dated 24th January, 2020, Govt. of India notified the appointed date for merger of the UT of DNH and UT of DD as 26th January, 2020.
Following are the changes that are required in view of the merger of UTs:
(a) Migration of old GSTINs which are getting merged with new UT code 26.
(b) Payment, Cash Ledger, Settlement Ledger, Return Dashboard and other changes.
(c) Back Office related changes under Scrutiny, Assessment, Refund, Appeal, Adjudication, Enforcement, Recovery, BO login etc.
(d) Offline Templates/ Utilities related changes.
(e) Changes on account of other Stakeholders like Accounting Authorities, Banks, Pr. CCA etc.
In view of the above, it is proposed that a special procedure is required to be formulated and the same has to be notified under section 148 of the Act to address the aforesaid difficulties faced by the taxpayers of merged UT of DNH & DD.
To view the special procedure PLEASE CLICK HERE.
The Agenda Note has been prepared along with a draft notification (Annexure to this Agenda Note) and the comments on the same may be obtained from the different stake holders and informed to this Wing by 05.03.2020.
So, all the taxpayers and stakeholders are hereby requested to give their comments and suggestions to Ministry of Finance Department of Revenue, CBIC, GST Policy Wing, before 5th March 2020. Or the Comments, Suggestion can also be submitted to Hon’ble Commissioner, Central GST and CE Commissionerate, Daman latest by 4:00 PM on 4th March 2020.
The circular in this regard received from Hon’ble Commissioner, Central GST and CE Commissionerate, Daman is attached herewith. To view the attachment PLEASE CLICK HERE.
Hon’ble Commissioner Central GST and CE Commissionerate, Daman has also called a review meeting on GST will be held at 04:00 PM on 04.03.2020 on the 2nd Floor, Hani’s Landmark, Above HDFC Bank, VAPI-DAMAN ROAD, CHALA, VAPI.
The meeting will be chaired by the Commissioner. So, any Taxpayers or Stakeholders have any issue in related to GST please submit the representation to Your association SIMA by 11:00 AM on 4th March 2020.
Thanking you,
With regards,
For Silvassa Industries & Manufacturers Association
Narendra Trivedi
Secretary
