Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
Rule 6
Bill
Input Tax Credit
GST – Input Tax Credit – Final Draft Rules 18-5-2017
6. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
\n(1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the Common Portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee:
\nProvided that in the case of demerger, the input tax cr<\/p>\n
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