Regarding utilization of the electronic cash ledger and electronic credit ledger under old GSTIN before implementation of One State One GSTIN model in Department of Posts

 To,

All Heads of the Circles All Heads of the PAOs Department of Posts

Sub: Regarding utilization of the electronic cash ledger and electronic credit ledger under old GSTIN before implementation of One State One GSTIN model in Department of Posts.

This is regarding the implementation of the One State One GSTIN Model in Department of Posts. The tentative date for the implementation of One State One GSTIN is 01.04.2026. In this regard, it is intimated that the Directorate will take up the case with CBIC for transferring the eligible ITC lying in the electronic credit ledgers of old GSTINs to the newly registered GSTINs under the One State One GSTIN framework.

2 Before transferring the eligible ITC lying in the electronic credit ledgers of old GSTINs to the newly registered GSTINs under the One State One GSTIN, the following actions will be taken at the DDO level for utilization of the electronic cash ledger and electronic credit ledger under Old GSTINs:-

i) Clearance of Cash ledger

DDOs must ensure that all balances in the cash ledger are fully utilized before the cut- off date.

ii) Settlement of Eligible ITC

DDOs must ensure that all eligible ITC available in the Credit ledger is cleared, adjusted, or settled appropriately. Additionally, the DDO is required to reverse all ineligible ITC in accordance with the GST provisions.

iii) Identification of Eligible ITC

After the implementation of One State One GSTIN, DDOs are requested to extract and verify all eligible ITC and provide the same to the PAF Wing through the respective PAO in Annexure 'A' (enclosed).

iv) Document Readiness for GST Department

DDOs must ensure that the Tax invoice/debit note, GSTR- 2B, GSTR- 3B, ITC reconciliation statement, Proof of payment within 180 days (bank statement), Contract/work order, Eligibility & blocked credit working, etc., supporting documents related to the eligible ITC are compiled and kept ready for submission to the GST Department as and when required.

v) Vendor Reconciliation with GSTR-2B.

DDOs must ensure that vendor invoices are reconciled with GSTR- 2B, so that all relevant invoices are correctly reflected.

3 Hence, all DDOs may be instructed to send a certified copy of the information in Annexure A to their respective PAO; subsequently, each PAO may collect and compile this data into a consolidated Annexure 'A' sheet, certify it through the Circle Level GST Committee, and submit the final certified copy to the Directorate by 15th April 2026. Following the compilation of data from all PAOs, a consolidated representation will be submitted centrally to CBIC to ensure the expeditious transfer of ITC.

4 Circles along with the PAOs shall conduct training for all DDOs within their jurisdictions, to facilitate the collection and compilation of the aforementioned information, with the assistance of Circle- level Consultants.

5 Furthermore, after receiving the data from the DDOs, PAOs shall contact the state- level GST authorities concerned for transferring the eligible ITC lying in the electronic credit ledgers of old GSTINs to the newly registered GSTINs under intimation to this Directorate.

6 As this process is being undertaken on behalf of the DDO, it is important to note that in case of any further investigation regarding the respective ITC balances, or for substantiating the figures submitted, the DDO will be held responsible if the requisite information or supporting documents are not provided.

7 Additionally, the Post GST registration SOP (SOP No.- 2) and documents of Roles and responsibilities are forwarded herewith for your further necessary action.

This issues with the approval of the Competent Authority.

Encl.: As above