Liability in case of amalgamation or merger of companies.
Section 87
GST
LIABILITY TO PAY IN CERTAIN CASES
Central Goods And Services Tax Act, 2017
Liability in case of amalgamation or merger of companies.
87. (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect from a date earlier to the date of the order and any two or more of such companies have supplied or received any goods or
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