Merger of twu units under same PAN

This query is : Resolved 

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

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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