Articles 19th May 2025
Our Deputy Managing Partner Rohit Jain, Associate Partner Ruchita Shah & Principal Associate Palak Shah have co-authored an article on “M&A Deals: Dealing with their GST Implications” published in The Chamber’s Journal by The Chamber of Tax Consultants.
This article explores the Goods and Services Tax (GST) implications of Mergers and Acquisitions (M&A) transactions of various nature. Th key issues discussed include the taxability of mergers or business transfers, handling of Input Tax Credit (ITC) balances, inter-company transactions during the intervening period (appointed and effective date), and liabilities for past transactions. The article also addresses transitional issues such as ITC transfer as well as its reversal, and the impact of the Insolvency and Bankruptcy Code on GST dues, etc. arising in case of M&A deals. It emphasizes the importance of understanding these tax implications to optimize the financial and strategic outcomes of M&A deals, urging businesses to stay informed of regulatory changes to maximize transaction value of their M&A deals in India.
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