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Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory

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 […]

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Rule 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

Rule 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.-   (1) A registered person shall, in the event of sale, merger, de-merger , amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST […]

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Rule 39. Procedure for distribution of input tax credit by Input Service Distributor

Rule 39. Procedure for distribution of input tax credit by Input Service Distributor.-   (1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,- (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished […]

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