https://www.taxtmi.com/manuals?id=2671 When a merger order is given to take effect from an earlier date, supplies between the merging companies during the period from that effective date until the order date are taxable in the hands of the respective companies and must be included in their turnover. During that period the constituent entities are treated as distinct companies for GST purposes, and their registration certificates are cancelled with effect from the date of the merger order. en-us Fri, 05 May 2023 10:27:00 +0530 Fri, 05 May 2023 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2671 When a merger order is given to take effect from an earlier date, supplies between the merging companies during the period from that effective date until the order date are taxable in the hands of the respective companies and must be included in their turnover. During that period the constituent entities are treated as distinct companies for GST purposes, and their registration certificates are cancelled with effect from the date of the merger order. Manuals GST Fri, 05 May 2023 10:27:00 +0530 https://www.taxtmi.com/manuals?id=2671