https://www.taxtmi.com/article/detailed?id=16053 Inter State transfer of unutilised Input Tax Credit pursuant to business amalgamation is not subject to a territorial restriction under the statutory provision permitting transfer, and a technological constraint in the GSTN portal that requires both registrations to be within the same State constitutes a non statutory imposition; administrative or portal limitations cannot override substantive statutory entitlement and alternative mechanisms must be provided to effect the prescribed transfer. en-us Fri, 20 Mar 2026 08:37:06 +0530 Fri, 20 Mar 2026 08:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16053 Inter State transfer of unutilised Input Tax Credit pursuant to business amalgamation is not subject to a territorial restriction under the statutory provision permitting transfer, and a technological constraint in the GSTN portal that requires both registrations to be within the same State constitutes a non statutory imposition; administrative or portal limitations cannot override substantive statutory entitlement and alternative mechanisms must be provided to effect the prescribed transfer. Articles Goods and Services Tax - GST Fri, 20 Mar 2026 08:37:06 +0530 https://www.taxtmi.com/article/detailed?id=16053