This document is a Certificate of Chartered Accountants regarding the transfer of unutilised Input Tax Credit (ITC) under the GST Act, following the death of a registered business owner. It certifies the amount of ITC that can be transferred from the deceased's business to the transferee, as per Section 18(3) of the CGST/SGST Acts. This certificate is crucial for businesses undergoing ownership changes due to death, ensuring compliance and proper transfer of tax credits.