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Transfer of un utilised input tax credit

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(Querist)
27 February 2021 A dealer two different registrations same (one) pan number in gst act.if dealer 1st business accumulated input tax credit.
Question:
Dealer 1st business un utilised input tax credit transfer to 2nd business allowed in gst act.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
27 February 2021 Not allowed such transfer of credit.

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