https://www.taxtmi.com/article/detailed?id=8223 Registration obligations arise for the transferee on transfer; inter-company supplies between the effective date and the order date are includible in turnover. Unutilised input tax credit is transferred via Form GST ITC-02 on the Common Portal with transferee acceptance; demerger apportionment follows asset values. Itemised sales are taxable as supplies under Schedule II, while transfer as a going concern (slump sale) is not treated as supply and is exempt under the stated notification. Securities are outside GST. en-us Sat, 27 Oct 2018 07:12:44 +0530 Sat, 27 Oct 2018 07:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8223 Registration obligations arise for the transferee on transfer; inter-company supplies between the effective date and the order date are includible in turnover. Unutilised input tax credit is transferred via Form GST ITC-02 on the Common Portal with transferee acceptance; demerger apportionment follows asset values. Itemised sales are taxable as supplies under Schedule II, while transfer as a going concern (slump sale) is not treated as supply and is exempt under the stated notification. Securities are outside GST. Articles Goods and Services Tax - GST Sat, 27 Oct 2018 07:12:44 +0530 https://www.taxtmi.com/article/detailed?id=8223