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Impact of Changes on 1st Jan on J&K and Ladakh

Principal Place Additional Place Registration ITC Balance on 31-12-2019
J&K NIL No New registration No Transfer of ITC
J&K Ladakh Apply New UT registration in Ladakh

ITC ( CGST/SGST/IGST) to be transferred in ratio of turnover of J&K and Ladakh.

SGST share of Ladakh on 31-12-2019 shall rank as UTGST Balance in Ladakh on 01-01-2020.

IGST/CGST Share of Ladakh in Old GSTIN of J&K shall also be transferred as such

Ladakh NIL

New GSTIN with code 38 reallocated in lieu of old GSTIN Code 01.

GSTIN with 38 code to be used in Invoices w.e.f. 01-01-2020

SGST Balance on 31-12-19 to be transferred to UTGST Balance on 01-01-2020.

IGST/CGST from old J&K GSTIN to be transferred as such in GSTIN (Code 38)of Ladakh

Ladakh J&K

Apply new number in J&K.

For Ladakh New GSTIN with code 38 reallocated in lieu of old GSTIN Code 01. GSTIN with 38 code to be used in Invoices w.e.f. 01-01-2020

ITC to be transferred in ratio of turnover.

Ladakh’s share of SGST on 31-12-19 to be ranked as UTGST Balance on 01-01-2019

IGST/CGST Share from J&K GSTIN (Code 01) to be transferred to IGST/CGST Balance in reallocated GSTIN of Ladakh (Code 38)

J&K share of SGST in old J&K GSTIN shall continue to be ranked as SGST for New J&K GSTIN.

IGST/CGST share also rank as IGST/CGST in new J&K GSTIN



1. Jurisdictional tax officer of transferor and transferee state should should be informed about transfer of ITC along with copy of ITC and the amount of adjustment made with in one month from obtaining new registration.

2. For reallocated numbers transfer may be made through reduction in GSTR 3B Table 4B.2 of December 2019 and adding ITC to new GSTIN GSTR 3B Table 4A.5 of January 2020

3. Where new number is applied in J&K or Ladakh as above, transfer may be made through ITC-02

4. Compulsory registration provisions u/s 24(i) shall apply for inter transfers between J&K and Ladakh.

5. The Notification 62/2019 and 3/2020 are silent about period for which turnover to be considered for apportioning ITC Balance between J&K and Ladakh GSTINs. Last Nine months turnover i.e. from 01-04-19 till 31-12-2019 may be used as suggestive turnover for such apportionment. Alternately last 30 months turnover from 01-07-2017 to 31-12-2019 may be used for such apportionment. However if due to some later clarification if there is change in proportion, the consequential impact shall have to be routed through adjustment in GSTR-3B till 20th October 2020 having regard to the provision of
section 16(4). Excess allocation shall be reversed in such case entailing interest liability also.

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