https://www.taxtmi.com/forum/issue?id=115221 A CA/CMA certificate is required when filing ITC-02 to certify the amount of unutilized ITC to be transferred on change of constitution from proprietorship to partnership; transfer as a going concern is excluded from supply under Schedule II para 4(c), so stock should be transferred as part of the going concern, and matching the amount of ITC to be transferred must be documented. en-us Sun, 21 Jul 2019 16:51:46 +0530 Thu, 23 Jan 2025 15:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115221 A CA/CMA certificate is required when filing ITC-02 to certify the amount of unutilized ITC to be transferred on change of constitution from proprietorship to partnership; transfer as a going concern is excluded from supply under Schedule II para 4(c), so stock should be transferred as part of the going concern, and matching the amount of ITC to be transferred must be documented. Discussion-Forum GST Sun, 21 Jul 2019 16:51:46 +0530 https://www.taxtmi.com/forum/issue?id=115221