https://www.taxtmi.com/acts?id=24182 Transfer of unutilized input tax credit on sale, merger, de merger, amalgamation, lease or transfer of business requires the transferor to furnish FORM GST ITC-02 on the Common Portal and a practicing chartered accountant or cost accountant's certificate confirming transfer of liabilities; in a de merger credit is apportioned by asset value. The transferee must accept the uploaded details on the Common Portal, after which the specified unutilized credit is credited to the transferee's electronic credit ledger, and the transferee must account for transferred inputs and capital goods in its books. en-us Mon, 03 Apr 2017 13:06:51 +0530 Fri, 19 May 2017 14:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24182 Transfer of unutilized input tax credit on sale, merger, de merger, amalgamation, lease or transfer of business requires the transferor to furnish FORM GST ITC-02 on the Common Portal and a practicing chartered accountant or cost accountant's certificate confirming transfer of liabilities; in a de merger credit is apportioned by asset value. The transferee must accept the uploaded details on the Common Portal, after which the specified unutilized credit is credited to the transferee's electronic credit ledger, and the transferee must account for transferred inputs and capital goods in its books. Act-Rules Bills Mon, 03 Apr 2017 13:06:51 +0530 https://www.taxtmi.com/acts?id=24182