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Rule 41A of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter V, Input Tax Credit

At a glance

Entitlement and conditions

Rule 41A(1), proviso and ExplanationCredit transfers follow the ratio of assets held by the new entities at registration. The entire business asset value counts, regardless of whether input tax credit was availed.

Procedure, powers and definitions

Rule 41A(1)The transferor furnishes FORM GST ITC-02A within thirty days of obtaining separate registrations to transfer all or part of unutilised credit to any or all newly registered places.
Rule 41A(2)The new registrant accepts the transfer details on the portal, after which the stated credit enters its electronic credit ledger.
Rule 41A(1)The law does not settle which grant starts the thirty-day period when the separate registrations were obtained on different dates.

A person obtaining separate registrations for business places under rule 11 has an option to transfer all or part of unutilised credit to newly registered places. Rule 41A requires FORM GST ITC-02A within thirty days and allocates credit by asset value at registration. The value includes assets without credit. The transferee’s electronic acceptance precedes the credit entry in its ledger.^[1]

Quick facts

Rule 41A, CGST Rules, 2017

Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	V, Input Tax Credit
Rule title	Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
Amendments
Last amendment	1 February 2019: Inserted (w.e.f. 01.02.2019) vide Notification No.03/2019-CT dated 29.01.2019.
Amendments	1 footnote in the CBIC text (table)
Related provisions
Other rules	Rule 11
Sections	Section 25 of the CGST Act, 2017
Forms named	FORM GST ITC-02A
Structure 41A(1)Selected transfer setting 41A(1)Furnishing form, manner and thirty days 41A(1) proviso and ExplanationLiteral proposed allocation arithmetic 41A(1) and provisoReserved population and anchor questions 41A(2)New transferee acceptance 41A(2)Posting after acceptance
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 23 September 2026

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 41A, verbatim (show)

¹[Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.-

(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.]

1. Inserted (w.e.f. 01.02.2019) vide Notification No.03/2019-CT dated 29.01.2019.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Selected transfer setting 41A(1)

Questions to answer on the file3 questions

Is the transferor a registered person?
Were the separate registrations obtained in accordance with Rule 11?
Does the transferor intend to transfer unutilised ledger credit to at least one of those newly registered places?

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Furnishing form, manner and thirty days 41A(1)

Questions to answer on the file9 questions

On what date was the separate registration obtained?
On what date were these ITC-02A details furnished?
Does the filing use FORM GST ITC-02A?
Were these ITC transfer details furnished on the common portal?
Were these same details furnished electronically?
Were the details furnished directly?
Were the details furnished through a Facilitation Centre?
Was that Centre notified for this purpose by the Commissioner?
What is the thirty-day endpoint from the grant?

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Literal proposed allocation arithmetic 41A(1) proviso and Explanation

Questions to answer on the file3 questions

What credit amount has the transferor for this wholly or partly transfer?
What is this new entity entire asset value at registration?
What is the entire asset value of the allocation population at registration?

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Reserved population and anchor questions 41A(1) and proviso

Questions to answer on the file4 questions

Are the registration grants all on the same date?
Does the proposed transfer include all the newly registered places?
Does the proposed asset-population selection follow the adopted interpretation for this partial or selected-place transfer?
Does the chosen grant-date anchor follow the adopted interpretation where the grants have different dates?

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New transferee acceptance 41A(2)

Questions to answer on the file2 questions

Did the newly registered transferee accept the furnished transfer details?
Was that acceptance on the common portal?

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Posting after acceptance 41A(2)

Questions to answer on the file5 questions

Did the newly registered transferee accept the transfer details?
Was that acceptance on the common portal?
What amount is specified for this transferee in FORM GST ITC-02A?
What amount was credited to this transferee ledger for the accepted transfer?
Does the actual ledger-posting event occur upon or after this transferee acceptance?

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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to Rule 41A as footnoted in the CBIC text
Note	Change
1	Inserted (w.e.f. 01.02.2019) vide Notification No.03/2019-CT dated 29.01.2019.^[2]

Provisions connected to Rule 41A
Provision	Connection	Words that tie them
Rule 11	this provision requires Rule 11	41A(1) "in accordance with the provisions of rule 11"
Section 25 of the CGST Act, 2017	Section 25 of the CGST Act, 2017 prescribed by this provision	25(2) proviso "a separate registration for each such place of business, subject to such conditions as may be prescribed"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (1)

Number	Date	Subject
Notification No. 03/2019-Central Tax	29 January 2019	Seeks to amend the CGST Rules, 2017.

Unsettled questions

The words of Rule 41A do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

Which grant anchors the thirty days where identified separate registrations were obtained on different dates?

See also

Rule 11 of the CGST Rules, 2017: separate registration for multiple places of business within a State or a Union territory
Section 25 of the CGST Act, 2017: procedure for registration

References

Central Board of Indirect Taxes and Customs. "Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
Notification No. 03/2019-Central Tax, dated 29 January 2019: Seeks to amend the CGST Rules, 2017. Cited in CBIC footnote 1.

External links

CGST Rules, 2017, Rule 41A on the CBIC tax information portal