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    <title>GST issues on Merger</title>
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    <description>Company A will absorb Company B, retaining B&#039;s trade name; queries concern need and timing for new GST registration, transfer of pending IGST refund on prior export sales, and transfer of running GST credit balances after the merger. The respondent refers to Rule 41 of the CGST Rules, 2017 as the governing, self explanatory provision for these matters.</description>
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      <description>Company A will absorb Company B, retaining B&#039;s trade name; queries concern need and timing for new GST registration, transfer of pending IGST refund on prior export sales, and transfer of running GST credit balances after the merger. The respondent refers to Rule 41 of the CGST Rules, 2017 as the governing, self explanatory provision for these matters.</description>
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