Advance ruling regarding transfer of unutilized balance in E-credit ledger on merger of distinct persons as specified in Section 25 (4) i.e., on merger of two distinct persons within same State having same PAN in terms of Section 18 (3) of CGST Act.2017
States/UT
Order No. & Date
STC/AAR/01/2023 dt.13-04-2023
Order date
13-04-23
Category
97(2)(b) (d)
Year