Question 19 - What would be input tax eligibility in cases where there is a change in the constitution of a registered person?

Input tax credit transfer allowed to a successor entity where constitution changes, subject to transfer of liabilities provision.

Unutilized input tax credit in the electronic credit ledger may be transferred to the new entity upon change in constitution only where there is a specific provision permitting transfer of liabilities, making the transfer contingent on an explicit basis for successor liability.