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Liability in case of amalgamation or merger of companies.

Section 87 - Goa SGST - LIABILITY TO PAY IN CERTAIN CASES - Goa Goods and Services Tax Act, 2017 - Section 87 - 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 .....

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fect till the date of the order, then such transactions of supply and receipt shall be included in the turnover of supply or receipt of the respective companies and they shall be liable to pay tax accordingly. (2) Notwithstanding anything contained i .....

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