Itc-02 after due date

Sumanta Nayak (54 Points)

24 June 2021  
in case of transfer of business,ITC available on the date of tranfer can be transferred. In case some suppliers file GSTR_1 after due date the same can not be claimed as ITC for the month of Transfer due to Cap of 10% or 5%.Then how to tranfer the balance ITC ?.Can we file ITC-02 after obtaining all ITC in 3B on next two or three months?