Claim of ITC under GST in case of Business Reoraganization

Last updated: 09 April 2020
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This document explains how to claim unutilised Input Tax Credit (ITC) under GST when a business undergoes reorganisation, such as sale, merger, demerger, or amalgamation. It details the apportionment rules based on asset value and the process of transferring ITC using FORM GST ITC-02. This guide is particularly useful for chartered accountants, tax professionals, and businesses navigating these complex transactions.

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Claim of ITC under GST in case of Business Reoraganization #pdf
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Submitted by · Posted 09 April 2020 · Other files by ca.sanjeev kumar · Report
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