Form No. GST ITC - 02 - Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18
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Transfer of Input Tax Credit: declaration requirements and certified allocation when business is sold, merged, demerged, amalgamated or leased. Declaration for transfer of Input Tax Credit requires identification of transferor and transferee by GSTIN and legal/trade names, specification of matched ITC amounts to be transferred by tax heads (Central, State, UT, Integrated, Cess), particulars of the certifying Chartered Accountant or Cost Accountant with certificate attachment, and a verification signed by an authorised signatory.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transfer of Input Tax Credit: declaration requirements and certified allocation when business is sold, merged, demerged, amalgamated or leased.
Declaration for transfer of Input Tax Credit requires identification of transferor and transferee by GSTIN and legal/trade names, specification of matched ITC amounts to be transferred by tax heads (Central, State, UT, Integrated, Cess), particulars of the certifying Chartered Accountant or Cost Accountant with certificate attachment, and a verification signed by an authorised signatory.
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