Clarification on Litigation, Electronic Cash Ledger, and Electronic Credit Ledger under Old GSTINs for DDOs

1. Litigations under Old Registrations (existing individual GST Nos of DDOs)

DDOs shall ensure the resolution of all pending litigation related to legacy GSTINs (existing individual GST Nos of DDOs) before the designated cut-off date.

2. Electronic Cash Ledger

DDOs must make best efforts to fully utilize the available balance in the Electronic Cash Ledger under the old GSTINs (existing individual GST Nos of DDOs) before the cut-off date. Where residual balances remain, eligible refund claims may be initiated in accordance with Section 54 of the CGST Act, 2017, provided that applicable rules and procedures are complied with.

3. Electronic Credit Ledger

With respect to the balance of the Electronic Credit Ledger under the old GSTINs (existing individual GST Nos of DDOs), the DDO must undertake a careful and compliant approach to ensure proper utilization

Ineligible ITC: Any ineligible credit reflected in the ledger must be reversed in accordance with the applicable provisions of the CGST Act and Rules to avoid future disputes or audit objections.

Eligible ITC: The DDOs should make every effort to fully utilize the eligible credit before the designated cut-off date.

Hence it is once again reiterated that DDOs may please be instructed to initiate necessary actions to adhere with the above said points @ Sl. No 1 to 3.

Senior Accounts Officer, PAM Section, O/o GM (PA & F), Chennai- 8

Copy submitted to

• The Sr.AO (Budget), O/o the CPMG, TN Circle, Chennai- 2 - for kind information and it is requested to ensure the resolution of all pending litigation related to legacy GSTINs before the designated cut-off date as per draft SOP- 3 of "One State One GSTIN"
• Senior Accounts Officer, PAM Section, O/o GM (PA & F), Chennai- 8