https://www.taxtmi.com/acts?id=24064 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. en-us Mon, 27 Mar 2017 17:30:41 +0530 Thu, 25 Jun 2026 18:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24064 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. Act-Rules GST Mon, 27 Mar 2017 17:30:41 +0530 https://www.taxtmi.com/acts?id=24064