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Merger of twu units under same PAN

This query is : Resolved 
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(Querist)
19 April 2025 Respected Sir
An assesse is having two units with different GSTIN in the same state ( PAN same)Please inform the procedure for merging the two units into one.For example one unit taking over the other unit.
Thanks in advance
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
20 April 2025 read the last response on this link: https://www.taxmanagementindia.com/web/View_discussions_detail.asp?ID=119413#:~:text=Section%2087%20deals%20with%20merger,same%20company%2C%20in%20one%20State.&text=Are%20your%20two%20registrations%20are%20companies%20or%20what%20is%20the%20status%3F&text=Company%20is%20one.
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