What would be input tax eligibility in cases where there is a change in the constitution of a registered person?

Question 19 – Draft-Bills-Reports – Input Tax Credit – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 19 – Q 19. What would be input tax eligibility in cases where there is a change in the constitution of a registered person? Ans. The registered person shall be allowed to transfer the input tax credit that remains unutilized in its electronic credit ledger to the new entity, provided that there is a specific provision for transfer of liabilities. – Statutory Provisions, Acts, Rules, Regula

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