The Commissioner of Dadra and Nagar Haveli and Daman and Diu on Monday issued the trade notice stating that upon Merger of Union Territories of Dadra and Nagar Haveli and Daman and Diu with effect from January 26, 2020, there arises a need to declare a single State Code for Persons Registered under Goods and Service Tax Laws in the Union Territories.
It was decided by the GST Council to give 26 as State Code 26 to the merged Union Territory of Dadra and Nagar Haveli and Daman and Diu with effect from August 1, 2020.
Therefore, all the Registered Persons in the erstwhile Union Territory Of Daman and Diu having GSTlN (Goods and Service Tax Identification Number) starting with State Code 25 will be switched over to New State Code of 26 with effect from August 1, 2020.
“Due to the change in State Code, all existing active taxpayers having GSTIN with UT code 25 will be given new GSTIN with UT Code 26 along with login credentials (Login ID & password) at their email of primary Authorized Signatory,” the notice said.
Subscribe Taxscan Premium to view the Judgment
