Transfer of Credit on Sale, Merger, Amalgamation, Lease or Transfer of a Business
Reading Time: 2 minutes According to the provisions provided under Rule 41 of the Central Goods and Services Tax (CGST) Rules, 2017 related to “Transfer of Input Tax Credit (ITC) on Sale, Merger, Amalgamation, Lease or Transfer of a Business”, are as under: (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change
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