GST on Slump Sale & Business Transfer: Going Concern Exemption Guide
Comprehensive statutory guide to GST on slump sales and business transfers. Understand Notification No. 12/2017-Central Tax (Rate) exemption for transfer of going concern, Section 18(3) ITC transfer via Form GST ITC-02, asset-by-asset carve-out risks, and Section 50B Income Tax capital gains rules.


