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

I am having a GSTIN in one state where i make purchases and I am selling through another GSTIN in a different state.
My output is being charged in one GSTIN and ITC is being accumulated in one GSTIN.
How can i transfer my ITC from one GSTIN to another GSTIN under same PAN ??
Replies (10)
Quick Summary
This discussion explores the possibility of transferring Input Tax Credit (ITC) from one GSTIN to another when both are registered under the same PAN but in different states. While some initial responses suggest it's not possible, the consensus leans towards using specific forms like ITC-02A for such transfers. The GSTR-6 form for Input Service Distributors is also mentioned as a related concept.

No... It's can't be transferred.
Bcoz, both of different GSTIN.

You can tranfer the ITC by filing ITC-02A

Hello,
Are You aware of PMT-09...???
Transfer of one gstin to another.
Can You give with Details MY DEAR GREAT MR SABYASACHI MUKHERJEE SAAAAREY...
No details available with sabyasachi mukherjee except heading of query
Under same pan it can be done
Please avoid such replies without knowing the details MY DEAR GREAT MR SABYASACHI MUKHERJEE SAAAAREY...
Form GSTR-6 is a monthly return to be filed by all the Input Service Distributors (ISD) for distribution of credit (ITC) amongst its units.

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.

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