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    <title>Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18</title>
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    <description>Declaration procedure for transfer of Input Tax Credit on sale, merger, demerger, amalgamation, lease or other transfer of a business under subsection (3) of section 18, requiring GSTIN and name details of transferor and transferee and a schedule of matched ITC available and proposed for transfer by tax head (CGST, SGST, UTGST, IGST, Cess). The form requires certification details from a Chartered/Cost Accountant (firm, certifier, membership number, date and attachment) and a verification by an authorized signatory.</description>
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      <description>Declaration procedure for transfer of Input Tax Credit on sale, merger, demerger, amalgamation, lease or other transfer of a business under subsection (3) of section 18, requiring GSTIN and name details of transferor and transferee and a schedule of matched ITC available and proposed for transfer by tax head (CGST, SGST, UTGST, IGST, Cess). The form requires certification details from a Chartered/Cost Accountant (firm, certifier, membership number, date and attachment) and a verification by an authorized signatory.</description>
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