Rule 41A
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
GST
Input Tax Credit
Rule 41A of Central Goods and Services Tax Rules, 2017
1[Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.-
(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separat
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