https://www.taxtmi.com/forum/issue?id=118071 When a same-entity service business shifts between States, the movement is treated as a transfer of business not liable to GST; the business must take registration in the new State and file form ITC-02 to transfer accumulated Input Tax Credit from the old registration to the new registration. en-us Thu, 21 Jul 2022 22:13:49 +0530 Thu, 23 Jan 2025 15:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118071 When a same-entity service business shifts between States, the movement is treated as a transfer of business not liable to GST; the business must take registration in the new State and file form ITC-02 to transfer accumulated Input Tax Credit from the old registration to the new registration. Discussion-Forum GST Thu, 21 Jul 2022 22:13:49 +0530 https://www.taxtmi.com/forum/issue?id=118071