Transfer of input tax credit on separate registrations requires filing Form GST ITC-02A and transferee acceptance. Transfer of input tax credit on obtaining separate registrations requires furnishing details in FORM GST ITC-02A within thirty days on the common portal or via a notified Facilitation Centre; unutilised credit is allocated to newly registered places in the ratio of the value of their assets at registration, where value of assets means entire business assets irrespective of prior credit availed, and the transferee must accept the details on the portal for the credit to be credited to its electronic credit ledger.