GST liability in amalgamation or merger cases covers inter-company supplies made between the effective date and the order date.

Liability under GST in cases of amalgamation or merger of companies arises where an order of court or Tribunal takes effect from an earlier date and, during the period between that effective date and the date of the order, the companies have supplied or received goods or services between themselves. Such intra-company transactions are required to be included in the turnover of the respective companies, and tax is payable accordingly. The companies remain distinct entities until the date of the order, and their registration certificates are cancelled from that date.

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