The Union Territory of Dadra and Nagar Haveli and the Union Territory of Daman and Diu has been merged into one Union Territory called as the Union Territory of Dadra and Nagar Haveli and Daman and Diu. For the purpose of this merger, UTGST Act, 2017; CGST Act, 2017 and Dadra and Nagar Haveli VAT Regulation, 2005 have been amended. These shall come into force with effect from January 26, 2020.