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<h1>Amalgamated companies must account for transactions and taxes from effective date to order date under Nagaland GST Act, 2017.</h1> When companies are amalgamated or merged under a court or tribunal order effective from an earlier date, any transactions of goods or services between them from the effective date to the order date are included in their respective turnovers, and they must pay taxes accordingly. Despite the order, these companies are treated as distinct entities until the order date, and their registration certificates are canceled from that date under the Nagaland Goods and Services Tax Act, 2017.