When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A

Raj Jaggi | Last updated: 06 June 2026

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The Credit Question in Business Restructuring In any merger, amalgamation, demerger, slump sale, lease or transfer of business, the parties usually focus on assets, liabilities, employees, contracts, valuation and regulatory approvals. However, one important tax asset is often equally valuable. Tha

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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A

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