Itc transfer

                As per section 18 sub section (3)  of the CGST  2017 ,  you can  transfer  input  Tax credit  which remain underutilized in his Electronic  credit  ledger     , when  change  in the constitution  of  a  registered  person  in case of  transfer  of business .

               However  as per rule 41(2) of the CGST rule 2017  , The transferor  shall  also submit  a copy of a  certificate  issued by  a practicing  chartered Accountant  certifying  transfer of Business  has  been  done with  a specific previsions  for the transfer  liabilities .    

please  confirm with others also.