Registration after merger or amalgamation or scheme :
In a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies by an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, where required, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal – section 22(4) of CGST Act.
Parallel provision has been made in section 87 of CGST Act. Provision for transfer of input tax credit has been made in section 18(3) of CGST Act.