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

, Last updated: 06 June 2026 Share Follow on Google News

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

Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Broadcasts
Daily E-Newsletter
Unlimited Articles Access

BEST VALUE

2 YEAR PLAN

3,499

(Inclusive of GST)

1 YEAR PLAN

1,999

(Inclusive of GST)

Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

547 Views Comment Share GST Report

About the Author

Raj Jaggi

Partner

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

View Articles

Comments

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

You have reached your daily limit of 2 Free Articles

Why Upgrade to CCI PRO?

Raj Jaggi

Related Articles

Popular Articles

Trending Online Classes

Browse by Category

Latest Job Openings

Article Assistant

CA Article Trainee

Accounts & Taxation Executive

Finance Head

AUDIT MANAGER

Chartered Accountant

Articleship

Senior Account (VA Client Operations)