After FORM GST ITC-02 of the said rules, the following form shall be inserted, namely:- “FORM GST ITC-02A [See rule 41A] Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
1. GSTIN of transferor
2. Legal name of transferor
3. Trade name of transferor, if any
4. GSTIN of transferee
5. Legal name of transferee
6. Trade name of transferee, if any
7. Details of ITC to be transferred
8. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Date---dd/mm/yyyy Tax Amount of matched ITC available Amount of matched ITC to be transferred 1 2 3 Central Tax State Tax UT Tax Integrated Tax Cess 6 Instructions:
1. Transferor refers to the registered person who has an existing registration in a State or Union territory.
2. Transferee refers to the place of business for which a separate registration has been obtained under rule 11.”.