Saginfotech iconSaginfotechSep 10, 2026

Chennai GSTAT to Examine Direct Availment of GST ITC by Transferee After Merger Without Section 18(3) & Rule 41 Compliance

The issue relates […] The post Chennai GSTAT to Examine Direct Availment of GST ITC by Transferee After Merger Without Section 18(3) & Rule 41 Compliance first appeared on SAG Infotech Official Tax Blog.

Chennai GSTAT to Examine Direct Availment of GST ITC by Transferee After Merger Without Section 18(3) & Rule 41 Compliance

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The issue relates […] The post Chennai GSTAT to Examine Direct Availment of GST ITC by Transferee After Merger Without Section 18(3) & Rule 41 Compliance first appeared on SAG Infotech Official Tax Blog.

Tribunal (GSTAT) will analyse whether the ITC shown against one GSTIN can be claimed by a transferee after a merger or amalgamation without complying with the procedure mentioned u/s 18(3) of the CGST Act...

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The issue relates […] The post Chennai GSTAT to Examine Direct Availment of GST ITC by Transferee After Merger Without Section 18(3) & Rule 41 Compliance first appeared on SAG Infotech Official Tax Blog. Tribunal (GSTAT) will analyse whether the ITC shown against one GSTIN can be claimed by a transferee after a merger or amalgamation without complying with the procedure mentioned u/s 18(3) of the CGST Act read with Rule 41 of the CGST Rules.

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  • Tribunal (GSTAT) will analyse whether the ITC shown against one GSTIN can be claimed by a transferee after a merger or amalgamation without complying with the procedure mentioned u/s 18(3) of the CGST Act...

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