TMI BlogLevy of CGST/SGST Act - merger of entities - merger of his proprietorship firm as a going concern with a...Levy of CGST/SGST Act - merger of entities - merger of his proprietorship firm as a going concern with a private limited company - the same stands excluded from the scope of supply of goods - un-utilized input tax credit can be transferred in case of merger. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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