https://www.taxtmi.com/forum/issue?id=120041 Merger under NCLT requires the transferor to apply for cancellation within 30 days under Rule 20; unutilized ITC should be transferred before cancellation and filing Form ITC-02 is administratively advisable to secure transfer of credit and pending inverted-duty recredits, while multiple ITC-02 filings are permitted for separate transfers but pending recredit is only practicable if the transferor's registration remains active. en-us Thu, 22 May 2025 19:57:20 +0530 Sat, 24 May 2025 07:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120041 Merger under NCLT requires the transferor to apply for cancellation within 30 days under Rule 20; unutilized ITC should be transferred before cancellation and filing Form ITC-02 is administratively advisable to secure transfer of credit and pending inverted-duty recredits, while multiple ITC-02 filings are permitted for separate transfers but pending recredit is only practicable if the transferor's registration remains active. Discussion-Forum GST Thu, 22 May 2025 19:57:20 +0530 https://www.taxtmi.com/forum/issue?id=120041