Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration compliance

Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration complianceCase-LawsGSTEntitlement to refund of unutilised input tax credit on corporate amalgamation is governed by the transfer mechanism und

Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration compliance
Case-Laws
GST
Entitlement to refund of unutilised input tax credit on corporate amalgamation is governed by the transfer mechanism under Section 87 and statutory compliance with FORM GST ITC-02; the transferee may receive unutilised ITC only if transfer formalities, including valid registration of the transferor at time of transfer and settlement of liabilities, ar

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