Merger of two units

[S.C. WADHWA]

Dear Expert,

Please advise me the formalities to be followed after merger of two units of same group in the state of Haryana regarding followings:-

1. Service tax  2. Central excise 3. Vat tax 4 Income tax

At present one unit is selling its products to other units and some time also doing Job work on same items for the said other unit.

What are the formalities/procedure regarding sale and job work after merger. Whether all nos, of service tax, excise and vat tax to be remain separately  unit wise or merged with transferor company. 

Regards,

WADHWA

AI Summary

Guidance on Merging Tax Registration Numbers After Unit Merger: Retain Numbers by Filing Amendment Application A user sought advice on the formalities following the merger of two units in Haryana, specifically regarding service tax, central excise, VAT, and income tax. The user inquired whether tax registration numbers should remain separate or be merged. The respondent advised that if one unit merges into another, the registration numbers of the second unit can be retained by filing an amendment application. This process also applies if both units merge into a third unit, allowing the retention of the third unit's registration numbers.