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of <h1>Transactions Between Merging Companies Taxable from Effective Date Until Order Date, Registration Canceled Under GST Act 2017.</h1> When companies amalgamate or merge by a court or tribunal order effective from an earlier date, any transactions between them from that effective date until the order date are included in their turnover and are subject to tax. Despite the order, these companies are considered distinct entities up to the order date, and their registration certificates are canceled from the order date under the Delhi Goods and Services Tax Act, 2017.
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