Can i accomplish a merger by changing the tax info PAN, GST info of a company

This is in India context. To make the question simple let us assume we have two companies on Oracle Fusion ERP

• Company A, With PAN (permanent account number) # (PAN-Company-A), and GST (goods and service tax registration no.) for various locations (GST-A-1, GST-A-2 etc) with inventory organisations defined. For convenience let us assume this company / LE has no transactions as yet
• Company B, with PAN-Company-B, and GST for various locations (GST-B-1, GST-B-2 etc) has inventory organisations. This company is a running business with customers, suppliers, inventory, sales orders, POs, invoices etc

Now the requirement is that company B has to be merged with Company A. There are two options