Transfer of Input Tax Credit: declaration form prescribes GSTIN identification, matched ITC schedule, and authorised verification. Form GST ITC-02A sets out the declaration required for transfer of Input Tax Credit on obtaining a separate registration: it captures GSTINs, legal and trade names of transferor and transferee, and a table of matched ITC available and to be transferred across Central, State, UT, Integrated tax and Cess. The form requires a verification statement signed by an authorised signatory and includes instructions defining transferor and transferee under the relevant rule and notes the notifying instrument that inserted the form.