After the revocation of Article 370, Ladakh became a Union Territory. Earlier it was a part of J&K. So now new GSTIN is reallocated to active existing taxpayers registered under J & K State earlier with State code(01), having Principal Place of Business in the jurisdiction of Union territory of Ladakh (with UT code “38”). The list contains new GSTINs along with old GTINs. Taxpayers are requested to use new GSTINs while generating the invoices and receiving of supplies etc. w.e.f. 1st Jan 2020.
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