https://www.taxtmi.com/article/detailed?id=16607 GST registration must track the real business identity in restructurings, so the successor, transferee or continuing legal person is registered from the correct date and the old registration is amended or cancelled in an orderly manner. In a transfer of a business as a going concern, the transferee or successor becomes liable to register from the date of transfer or succession, while in amalgamation or demerger the registration liability is linked to the date the ROC issues the certificate giving effect to the scheme. The time for applying for registration runs from that liability date, and delays can create invoice, e-way bill, return and input tax credit mismatches. Where restructuring creates a different legal person or PAN, fresh registration is required, and cancellation of the old registration must be coordinated with fresh registration and transfer of unutilised input tax credit. en-us Tue, 09 Jun 2026 07:51:33 +0530 Tue, 09 Jun 2026 07:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16607 GST registration must track the real business identity in restructurings, so the successor, transferee or continuing legal person is registered from the correct date and the old registration is amended or cancelled in an orderly manner. In a transfer of a business as a going concern, the transferee or successor becomes liable to register from the date of transfer or succession, while in amalgamation or demerger the registration liability is linked to the date the ROC issues the certificate giving effect to the scheme. The time for applying for registration runs from that liability date, and delays can create invoice, e-way bill, return and input tax credit mismatches. Where restructuring creates a different legal person or PAN, fresh registration is required, and cancellation of the old registration must be coordinated with fresh registration and transfer of unutilised input tax credit. Articles Goods and Services Tax - GST Tue, 09 Jun 2026 07:51:33 +0530 https://www.taxtmi.com/article/detailed?id=16607