Input credit ledger related

This discussion addresses a common GST query regarding the transfer of Input Tax Credit (ITC) between provisional and original GST registration numbers. When a firm initially received a provisional GST number and later obtained original registration, issues arise if ITC was claimed under the provisional number. The core question is how to move this ITC to the correct, original registration, especially after the provisional number has been cancelled by the department. The consensus is that direct transfer is not possible once the provisional number is cancelled.