https://www.taxtmi.com/article/detailed?id=16235 Transfer of unutilized input tax credit on amalgamation under Section 18(3) of the CGST Act read with Rule 41 of the CGST Rules is permissible even where the transferor and transferee are registered in different States. The Gujarat High Court held that the statutory scheme allows transfer of credit pursuant to an approved amalgamation, and the benefit cannot be denied merely because the GST portal insists that both entities must be located in the same State or Union Territory. en-us Mon, 20 Apr 2026 08:31:03 +0530 Mon, 20 Apr 2026 08:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16235 Transfer of unutilized input tax credit on amalgamation under Section 18(3) of the CGST Act read with Rule 41 of the CGST Rules is permissible even where the transferor and transferee are registered in different States. The Gujarat High Court held that the statutory scheme allows transfer of credit pursuant to an approved amalgamation, and the benefit cannot be denied merely because the GST portal insists that both entities must be located in the same State or Union Territory. Articles Goods and Services Tax - GST Mon, 20 Apr 2026 08:31:03 +0530 https://www.taxtmi.com/article/detailed?id=16235