https://www.taxtmi.com/article/detailed?id=10756 Rule 41 requires electronic submission of Form GST ITC 02 and a certificate from a practicing chartered or cost accountant to enable transfer of unutilized Input Tax Credit on sale, merger, de merger, amalgamation, lease, transfer or change in business constitution. The transferee must accept the details on the portal for credit to be posted and account for transferred inputs and capital goods; documentary proof of credit, inventories, capital goods and invoices is essential and claims following a change of constitution should be considered by the jurisdictional GST authority. en-us Mon, 17 Oct 2022 05:09:09 +0530 Mon, 17 Oct 2022 05:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10756 Rule 41 requires electronic submission of Form GST ITC 02 and a certificate from a practicing chartered or cost accountant to enable transfer of unutilized Input Tax Credit on sale, merger, de merger, amalgamation, lease, transfer or change in business constitution. The transferee must accept the details on the portal for credit to be posted and account for transferred inputs and capital goods; documentary proof of credit, inventories, capital goods and invoices is essential and claims following a change of constitution should be considered by the jurisdictional GST authority. Articles Goods and Services Tax - GST Mon, 17 Oct 2022 05:09:09 +0530 https://www.taxtmi.com/article/detailed?id=10756