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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XVI  -  LIABILITY TO PAY IN CERTAIN CASES

TaxGPT

Summarize Section 87 by TaxGPT in
  AA   |   Print

Section 87 - Liability in case of amalgamation or merger of companies.

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 is to take effect from a date earlier to the date of the order and any two or more of such companies have supplied or received any goods or services or both to or from each other during the period commencing on the date from which the order takes effect t


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