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<h1>Transfer Unutilized Input Tax Credit Under Rule 41A: Process and Conditions for Multiple Business Locations Explained.</h1> Rule 41A of the Central Goods and Services Tax Rules, 2017, allows a registered person with separate registrations for multiple business locations within a state or union territory to transfer unutilized input tax credit to these new registrations. The transfer must be completed within thirty days using FORM GST ITC-02A on the common portal. The input tax credit is allocated based on the value of assets held by the newly registered entities. The transferee must accept the transfer details on the portal for the credit to be applied to their electronic credit ledger.