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<h1>Registered person may transfer unutilised ITC to new registrations via FORM GST ITC-02A within 30 days; transferee must accept</h1> A registered person who obtains separate registrations for multiple places of business within a State or Union territory may transfer wholly or partly unutilised input tax credit to one or more newly registered places by furnishing FORM GST ITC-02A on the common portal within 30 days of registration, directly or via a notified Facilitation Centre. Credit must be allocated to transferees in proportion to the value of assets held by them at registration (value meaning entire business assets). The transferee must accept the furnished details on the portal for the credit to be credited to its electronic credit ledger.