https://www.taxtmi.com/acts?id=35831 A registered person obtaining separate registrations for multiple places of business may transfer unutilised input tax credit to newly registered places of business by furnishing FORM GST ITC-02A within thirty days. The transfer is to be apportioned in the ratio of the value of assets held at registration, and the transferee must accept the details on the common portal for the credit to be reflected in the transferee's electronic credit ledger. en-us Wed, 30 Jan 2019 15:26:53 +0530 Sat, 27 Jun 2026 13:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=35831 A registered person obtaining separate registrations for multiple places of business may transfer unutilised input tax credit to newly registered places of business by furnishing FORM GST ITC-02A within thirty days. The transfer is to be apportioned in the ratio of the value of assets held at registration, and the transferee must accept the details on the common portal for the credit to be reflected in the transferee's electronic credit ledger. Act-Rules GST Wed, 30 Jan 2019 15:26:53 +0530 https://www.taxtmi.com/acts?id=35831