https://www.taxtmi.com/article/detailed?id=9054 Transferor may transfer unutilized ITC to transferee by filing FORM GST ITC 02 with a CA/Cost Accountant certificate; apportionment uses the asset value ratio in the reorganization scheme applied at State (distinct registration) level to the total ITC balance as of the date of filing, while the asset ratio is determined on the appointed date of demerger. Transferee must accept the transfer on the portal and FORM GST ITC 02 is filed only where both parties are registered. en-us Thu, 09 Apr 2020 10:33:21 +0530 Thu, 09 Apr 2020 10:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9054 Transferor may transfer unutilized ITC to transferee by filing FORM GST ITC 02 with a CA/Cost Accountant certificate; apportionment uses the asset value ratio in the reorganization scheme applied at State (distinct registration) level to the total ITC balance as of the date of filing, while the asset ratio is determined on the appointed date of demerger. Transferee must accept the transfer on the portal and FORM GST ITC 02 is filed only where both parties are registered. Articles Goods and Services Tax - GST Thu, 09 Apr 2020 10:33:21 +0530 https://www.taxtmi.com/article/detailed?id=9054