https://www.taxtmi.com/article/detailed?id=16184 Inter-state transfer of unutilized Input Tax Credit on amalgamation is permissible under Section 18(3) of the CGST Act read with Rule 41 of the CGST Rules, and cannot be denied merely because the transferor and transferee are registered in different States. Authorities cannot import restrictions not found in the statute, or reject a FORM GST ITC-02 request without separate, cogent reasons grounded in the CGST Act. Where the GST portal cannot process the transfer, manual filing of FORM GST ITC-02 is required to preserve the statutory credit transfer mechanism. en-us Sat, 11 Apr 2026 08:55:38 +0530 Sat, 11 Apr 2026 08:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16184 Inter-state transfer of unutilized Input Tax Credit on amalgamation is permissible under Section 18(3) of the CGST Act read with Rule 41 of the CGST Rules, and cannot be denied merely because the transferor and transferee are registered in different States. Authorities cannot import restrictions not found in the statute, or reject a FORM GST ITC-02 request without separate, cogent reasons grounded in the CGST Act. Where the GST portal cannot process the transfer, manual filing of FORM GST ITC-02 is required to preserve the statutory credit transfer mechanism. Articles Goods and Services Tax - GST Sat, 11 Apr 2026 08:55:38 +0530 https://www.taxtmi.com/article/detailed?id=16184