Section 41A: [ Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory. [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]

Q: What does Section 41A of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 41A GST pertains to "[ Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory. [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 41A of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory. [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: Is Section 41A GST still in force?

Yes, Section 41A of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 41A GST?

धारा 41A GST is the Devanagari Hindi reference for Section 41A of the The Central Goods and Services Tax Rules, 2017. Section 41A of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory. [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: What is Dhara 41A GST?

Dhara 41A GST is the Roman Hindi reference for Section 41A of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 41A of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory. [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: How to cite Section 41A of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 41A, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 41A (India).

Law on Tips Editorial Board

(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 credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common portal, either directly or through a Facilitation Centre notified in this behalf by the Commissioner:

Provided that the input tax credit shall be transferred to the newly registered entities in the ratio of the value of assets held by them at the time of registration.

Explanation. - For the purposes of this sub-rule, it is hereby clarified that the 'value of assets' means the value of the entire assets of the business whether or not input tax credit has been availed thereon.

(2)

The newly registered person (transferee) shall, on the common portal, accept the details so furnished by the registered person (transferor) and, upon such acceptance, the unutilised input tax credit specified in FORM GST ITC-02A shall be credited to his electronic credit ledger.]