‘Company A’ having 100% shareholding in ‘Company B’. Merger of B into A is being carried out. After the merger, B will be closed and only A will exist. The trade name of B will continue to be used as it is known by various customers and suppliers. 1) Will the company need to apply for a new GST registration number? 2) If yes, before or after the merger? 3) IGST refund pending on export sales already made by paying IGST – how will this be transferred to A? 4) Transfer of running balances of GST credit after merger – how will this be transferred to A?