Transfer of Unutilized Balance in E-Credit Ledger is out of AAR scope

In re SBT Textiles Private Limited (GST AAR Chhattisgarh) Advance ruling regarding transfer of unutilized balance in E-credit ledger on merger of distinct persons as specified in Section 25 (4) i.e., on merger of two distinct persons within same State having same PAN in terms of Section 18 (3) of CGST Act.2017 The applicant sought a ruling on whether the unutilized balance in the E-credit ledger can be transferred on the merger of distinct GSTINs with the same PAN within the state, and whether such transfer can be made between distinct persons without following the process of merger. The Autho...