https://www.taxtmi.com/forum/issue?id=119648 Successor entities may claim Input Tax Credit for goods received post merger where the pre merger entity has transferred the goods and any unutilised electronic credit in accordance with the statutory transfer mechanism. Eligibility requires that the transfer occurred consistent with the merger cut off, the pre merger entity has borne tax or not utilised the credit, and the successor completes prescribed portal procedures to transfer ITC while maintaining documentary proof of receipt and business use; invoice name mismatches should be corrected or supported by vendor declarations and reconciled in returns. en-us Wed, 26 Feb 2025 11:48:45 +0530 Sun, 02 Mar 2025 17:43:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119648 Successor entities may claim Input Tax Credit for goods received post merger where the pre merger entity has transferred the goods and any unutilised electronic credit in accordance with the statutory transfer mechanism. Eligibility requires that the transfer occurred consistent with the merger cut off, the pre merger entity has borne tax or not utilised the credit, and the successor completes prescribed portal procedures to transfer ITC while maintaining documentary proof of receipt and business use; invoice name mismatches should be corrected or supported by vendor declarations and reconciled in returns. Discussion-Forum GST Wed, 26 Feb 2025 11:48:45 +0530 https://www.taxtmi.com/forum/issue?id=119648