https://www.taxtmi.com/forum/issue?id=115662 Transfer of input tax credit under GST is permitted where one taxable person succeeds to the business of another or where separate registrations are obtained, governed by Rules 41 and 41A of the CGST Rules. Rule 41 allows transfer of credit on sale, merger, amalgamation, lease or other transfer of a business, while Rule 41A addresses transfer when separate registrations are taken for multiple places of business, subject to the conditions and procedures in the Rules. en-us Wed, 13 Nov 2019 16:25:25 +0530 Thu, 23 Jan 2025 15:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115662 Transfer of input tax credit under GST is permitted where one taxable person succeeds to the business of another or where separate registrations are obtained, governed by Rules 41 and 41A of the CGST Rules. Rule 41 allows transfer of credit on sale, merger, amalgamation, lease or other transfer of a business, while Rule 41A addresses transfer when separate registrations are taken for multiple places of business, subject to the conditions and procedures in the Rules. Discussion-Forum GST Wed, 13 Nov 2019 16:25:25 +0530 https://www.taxtmi.com/forum/issue?id=115662