Input tax credit transfer form for sale, merger, demerger, amalgamation, lease or business transfer requires certification and verification. Declaration procedure for transfer of Input Tax Credit on sale, merger, demerger, amalgamation, lease or other transfer of a business under subsection (3) of section 18, requiring GSTIN and name details of transferor and transferee and a schedule of matched ITC available and proposed for transfer by tax head (CGST, SGST, UTGST, IGST, Cess). The form requires certification details from a Chartered/Cost Accountant (firm, certifier, membership number, date and attachment) and a verification by an authorized signatory.