Liability for inter-company supplies in retrospective amalgamations treated as taxable turnover under GST law until order date.

Supplies and receipts between companies amalgamated by an order taking effect from an earlier date must be included in each company's turnover and are liable to tax for the period from the order's effective date until the date of the order; notwithstanding the order's retrospective effect, the companies remain distinct for purposes of the Act up to the date of the order and registration certificates shall be cancelled where necessary.

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