https://www.taxtmi.com/forum/issue?id=118663 Amalgamation causes the transferor's GST registration to be treated as cancelled from the amalgamation order date under Section 87(2), so post order supplies, ITC claims and tax filings made in the transferor's name should be regarded as transactions of the transferee; revenue action for those transactions would ordinarily lie against the transferee, and issues of ITC entitlement and proper accounting require administrative regularisation and possible adjudication. en-us Thu, 27 Jul 2023 15:20:51 +0530 Thu, 23 Jan 2025 14:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118663 Amalgamation causes the transferor's GST registration to be treated as cancelled from the amalgamation order date under Section 87(2), so post order supplies, ITC claims and tax filings made in the transferor's name should be regarded as transactions of the transferee; revenue action for those transactions would ordinarily lie against the transferee, and issues of ITC entitlement and proper accounting require administrative regularisation and possible adjudication. Discussion-Forum GST Thu, 27 Jul 2023 15:20:51 +0530 https://www.taxtmi.com/forum/issue?id=118663