Tag: itc-02a

Transfer of ITC between two separate GSTIN in a State/UT

Post Views: 569 In this article we shall discuss about transfer of Input Tax Credit (ITC) between two or more registered entity having separate GSTIN but owned by one person (Single PAN), in a single State or Union Territory. Rule-41A of Goods and Services Tax Act, 2017 allows a registered person who has separate registration […]

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