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Transfer of itc in case of inter state merger

This query is : Resolved 

07 December 2018 Dear Sir/Mam,
A ltd. registered in Haryana merged with B ltd. registered in Delhi. IN decalration form GST ITC 02 for transfer of ITC, both of their respective old GSTIN will be entered, but will it effect the treatment of SGST input because of transfer of all ITC from one state to another.

07 December 2018 Other State Transfers will be treated as Sale proceeds under GST and Tax Applicable for the such transfer...

08 December 2018 You cannot transfer SGST. Only CGST & IGST can be transferred.




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