TaxTMI 
TaxTMI 
Can ITC 02 can be filed more than once.. to transfer ITC received in subsequent period after filing ITC 02 after conversion of LLP to Company.
Section 18 read with rule 41.
Is it technically possible to file on GST Portal.
FORM GST ITC- 02
19 Mar 2024 
2 Replies 
2419 Views Asked by
ITC-02 filing: portal may accept multiple submissions, but law contemplates a single transfer of ITC balance on filing.
The GST portal may accept multiple submissions of ITC-02, but the statutory mechanism contemplates a single transfer event: ITC-02 is intended to transfer the ITC balance on the date of filing in respect of a transfer or merger such as conversion of an LLP into a company. (AI Summary)
The GST portal may accept multiple submissions of ITC-02, but the statutory mechanism contemplates a single transfer event: ITC-02 is intended to transfer the ITC balance on the date of filing in respect of a transfer or merger such as conversion of an LLP into a company. (AI Summary)