TRANSFER OF ITC FROM ONE GSTIN TO ANOTHER GSTIN UNDER SAME PAN

You can tranfer the ITC by filing ITC-02A

ITC transfer between GSTINs under the same PAN is only allowed in specific circumstances.

When ITC transfer IS allowed:
- On transfer of a business or demerger: Form ITC-02 is the mechanism. The transferor files ITC-02 on the GST portal.
- On amalgamation or merger: Same ITC-02 process applies.

When ITC transfer is NOT allowed:
- For routine multi-state businesses with separate GSTINs: ITC in State A cannot be transferred to State B just because both GSTINs share a PAN.
- Each electronic credit ledger is GSTIN-specific.

Practical approach for surplus ITC in one state:
- Create inter-unit supplies to utilize ITC
- Apply for ITC refund in cases of zero-rated exports from that state registration
- Review input-output ratio state-wise to prevent future accumulation

This [multi-GSTIN ITC tracking guide](https://taxgarden.in/blog/multiple-gstins-track-income-expenses-itc-guide-2026) covers managing ITC across multiple GSTINs.