https://www.taxtmi.com/article/detailed?id=14892 The statutory mechanism for transfer of unutilized Input Tax Credit on change in the constitution of a registered person permits transfer where liabilities are transferred; Section 18(3) read with Rule 41 does not confine such transfer by State, and technical portal limitations or distinctions between State registrations cannot defeat the statutory right to transfer credit accompanying transferred liabilities. en-us Tue, 29 Jul 2025 08:32:45 +0530 Tue, 29 Jul 2025 08:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14892 The statutory mechanism for transfer of unutilized Input Tax Credit on change in the constitution of a registered person permits transfer where liabilities are transferred; Section 18(3) read with Rule 41 does not confine such transfer by State, and technical portal limitations or distinctions between State registrations cannot defeat the statutory right to transfer credit accompanying transferred liabilities. Articles Goods and Services Tax - GST Tue, 29 Jul 2025 08:32:45 +0530 https://www.taxtmi.com/article/detailed?id=14892