https://www.taxtmi.com/forum/issue?id=120731 Where a merger takes effect before Bill of Entry filing, the transferee may be treated as the importer of record and permitted to file the BOE and pay IGST under its IEC/GSTIN on the basis of the NCLT merger order, ROC records and a request under Section 149 of the Customs Act. IGST input tax credit is available if the BOE bears the transferee's GSTIN and is accepted in the IMS with supporting BOE, proof of IGST payment and the NCLT order; where ITC appears under the transferor, transfer via ITC-02 may be considered. en-us Fri, 23 Jan 2026 15:10:05 +0530 Sat, 31 Jan 2026 06:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120731 Where a merger takes effect before Bill of Entry filing, the transferee may be treated as the importer of record and permitted to file the BOE and pay IGST under its IEC/GSTIN on the basis of the NCLT merger order, ROC records and a request under Section 149 of the Customs Act. IGST input tax credit is available if the BOE bears the transferee's GSTIN and is accepted in the IMS with supporting BOE, proof of IGST payment and the NCLT order; where ITC appears under the transferor, transfer via ITC-02 may be considered. Discussion-Forum GST Fri, 23 Jan 2026 15:10:05 +0530 https://www.taxtmi.com/forum/issue?id=120731