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What would be input tax eligibility in cases where there is a change in the constitution of a registered taxable person?

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What would be input tax eligibility in cases where there is a change in the constitution of a registered taxable person?
posted Nov 20, 2017 by anonymous

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1 Answer

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As per section 16(8) of the MGL, the transferor shall be allowed to transfer the input tax credit that remains unutilized in its books of accounts to the transferee provided that there is a specific provision for transfer of liabilities.

answer Nov 21, 2017 by Kavana Gowda
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