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<h1>Form GST ITC-02 Enables ITC Transfer in Business Changes Under Section 18(3) of GST Act</h1> Form GST ITC-02 facilitates the transfer of Input Tax Credit (ITC) during a business sale, merger, demerger, amalgamation, lease, or transfer under Section 18(3) of the GST Act. It requires the GST Identification Numbers (GSTIN) and legal names of both the transferor and transferee. The form details the types and amounts of ITC to be transferred, including Central, State, UT, Integrated Tax, and Cess. A Chartered Accountant or Cost Accountant must certify the transfer, providing their firm name, membership number, and certificate issuance date. The authorized signatory must verify and sign the declaration.