https://www.taxtmi.com/forum/issue?id=114974 Transfer of residual input tax credit after amalgamation cannot be achieved by refiling ITC-02 on the portal; taxpayers should apply manually to the jurisdictional GST officer to secure substantive right to credits arising from invoices received in the transferor's GSTIN after closure. Suppliers should correct records by quoting the transferee GSTIN, cancelling and reissuing invoices, and amending their outward returns so the input credit becomes available to the new entity. en-us Fri, 17 May 2019 12:28:35 +0530 Fri, 17 May 2019 17:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114974 Transfer of residual input tax credit after amalgamation cannot be achieved by refiling ITC-02 on the portal; taxpayers should apply manually to the jurisdictional GST officer to secure substantive right to credits arising from invoices received in the transferor's GSTIN after closure. Suppliers should correct records by quoting the transferee GSTIN, cancelling and reissuing invoices, and amending their outward returns so the input credit becomes available to the new entity. Discussion-Forum GST Fri, 17 May 2019 12:28:35 +0530 https://www.taxtmi.com/forum/issue?id=114974