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            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.

            <h1>Input tax credit transfer on change in business constitution allows unutilised ITC to move to transferee upon prescribed compliance.</h1> Unutilised input tax credit may be transferred on change in constitution of a registered person due to sale, merger, demerger, amalgamation, lease or other transfer of business where liabilities are specifically transferred. The transferor must provide a practicing chartered or cost accountant's certificate and submit prescribed details; the transferee must accept them for crediting of ITC via FORM GST ITC-02. Inputs and capital goods must be accounted for by the transferee and ITC is apportioned by the ratio of value of assets. Separate registrations permit transfer by FORM GST ITC-02A within thirty days, apportioned by asset value.

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