Demerger of one segment of X (entity) to Y(other entity) - Goods and Services Tax - GST

NCLT approved the demerger of one segment of X on 13-09-2023, and Books of the demerger segment of X to Y were transferred on 31-03-2023. GST registration of Y was obtained in Oct'22 and Turnover as per GST return of Y for FY 2022-23 was NIL, but Y is having turnover of lakhs as per Audited FS for FY 2022-23 due to business transfer activity on 31-03-2023. So pls advise about the treatment of this transaction in GSTR 9 9C of X Y for FY 2022-23.