https://www.taxtmi.com/forum/issue?id=119413 Merger of two GST registrations in the same State requires filing prescribed electronic details to transfer unutilised input tax credit, acceptance by the transferee to credit that ITC, and accounting by the transferee for inputs and capital goods. Practical steps include adding the premises as an additional place of business on the continued registration, effecting intra-entity supplies by tax invoice for stock and stores, following the statutory procedure for capital goods adjustments, and surrendering the redundant registration after discharging outward liabilities and maintaining appropriate stock records. en-us Tue, 19 Nov 2024 13:35:30 +0530 Fri, 24 Jan 2025 10:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119413 Merger of two GST registrations in the same State requires filing prescribed electronic details to transfer unutilised input tax credit, acceptance by the transferee to credit that ITC, and accounting by the transferee for inputs and capital goods. Practical steps include adding the premises as an additional place of business on the continued registration, effecting intra-entity supplies by tax invoice for stock and stores, following the statutory procedure for capital goods adjustments, and surrendering the redundant registration after discharging outward liabilities and maintaining appropriate stock records. Discussion-Forum GST Tue, 19 Nov 2024 13:35:30 +0530 https://www.taxtmi.com/forum/issue?id=119413