https://www.taxtmi.com/acts?id=27104 When companies are amalgamated or merged with retrospective effect, transactions of supply between the constituent companies from the retrospective effective date until the date of the order are to be included in each company's turnover and are liable to tax. Notwithstanding the amalgamation order, the constituent companies are treated as distinct persons for the period up to the order date, and their registration certificates are cancelled with effect from the date of that order. en-us Thu, 22 Jun 2017 17:06:44 +0530 Thu, 22 Jun 2017 17:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27104 When companies are amalgamated or merged with retrospective effect, transactions of supply between the constituent companies from the retrospective effective date until the date of the order are to be included in each company's turnover and are liable to tax. Notwithstanding the amalgamation order, the constituent companies are treated as distinct persons for the period up to the order date, and their registration certificates are cancelled with effect from the date of that order. Act-Rules GST - States Thu, 22 Jun 2017 17:06:44 +0530 https://www.taxtmi.com/acts?id=27104