https://www.taxtmi.com/manuals?id=2528 Unutilised input tax credit may be transferred on change in constitution of a registered person due to sale, merger, demerger, amalgamation, lease or other transfer of business where liabilities are specifically transferred. The transferor must provide a practicing chartered or cost accountant's certificate and submit prescribed details; the transferee must accept them for crediting of ITC via FORM GST ITC-02. Inputs and capital goods must be accounted for by the transferee and ITC is apportioned by the ratio of value of assets. Separate registrations permit transfer by FORM GST ITC-02A within thirty days, apportioned by asset value. en-us Thu, 23 Mar 2023 14:30:00 +0530 Mon, 17 Mar 2025 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2528 Unutilised input tax credit may be transferred on change in constitution of a registered person due to sale, merger, demerger, amalgamation, lease or other transfer of business where liabilities are specifically transferred. The transferor must provide a practicing chartered or cost accountant's certificate and submit prescribed details; the transferee must accept them for crediting of ITC via FORM GST ITC-02. Inputs and capital goods must be accounted for by the transferee and ITC is apportioned by the ratio of value of assets. Separate registrations permit transfer by FORM GST ITC-02A within thirty days, apportioned by asset value. Manuals GST Thu, 23 Mar 2023 14:30:00 +0530 https://www.taxtmi.com/manuals?id=2528