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<h1>Transfer of input tax credit requires FORM GST ITC-02 filing and transferee acceptance to credit unutilized ITC.</h1> Transfer of unutilized input tax credit on sale, merger, de merger, amalgamation, lease or transfer of business requires the transferor to furnish FORM GST ITC-02 on the Common Portal and a practicing chartered accountant or cost accountant's certificate confirming transfer of liabilities; in a de merger credit is apportioned by asset value. The transferee must accept the uploaded details on the Common Portal, after which the specified unutilized credit is credited to the transferee's electronic credit ledger, and the transferee must account for transferred inputs and capital goods in its books.
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