The Goods and Services Tax Network (“GSTN”) has issued an Advisory dated October 25, 2022, on Filing TRAN forms for Taxpayers from Daman and Diu & Ladakh. Due to the reorganization of the state of Jammu & Kashmir and the 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, 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 TRAN forms. The respective tax administrations of both 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.