https://www.taxtmi.com/forum/issue?id=117304 No statutory time limit is prescribed for filing Form ITC-02; the 10%/5% claim limitations apply to claiming input tax credit, not to transferring it on transfer of business. Therefore, the transferor may transfer the entire ITC available as on the date of transfer via ITC-02, and may file ITC-02 after recording belated supplier credits in subsequent GSTR-3B filings. en-us Thu, 24 Jun 2021 12:44:10 +0530 Thu, 23 Jan 2025 15:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117304 No statutory time limit is prescribed for filing Form ITC-02; the 10%/5% claim limitations apply to claiming input tax credit, not to transferring it on transfer of business. Therefore, the transferor may transfer the entire ITC available as on the date of transfer via ITC-02, and may file ITC-02 after recording belated supplier credits in subsequent GSTR-3B filings. Discussion-Forum GST Thu, 24 Jun 2021 12:44:10 +0530 https://www.taxtmi.com/forum/issue?id=117304