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FORM GST ITC- 02, Goods and Services Tax - GST

Issue Id: - 119037
Dated: 19-3-2024
By:- SUDHIRKUMAR SHAH

FORM GST ITC- 02


  • Contents

Can ITC 02 can be filed more than once.. to transfer ITC received in subsequent period after filing ITC 02 after conversion of LLP to Company.

Section 18 read with rule 41.

Is it technically possible to file on GST Portal.

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 20-3-2024
By:- Shilpi Jain

At the portal it is possible to file ITC-02 more than once.

However, in my view, as per the provisions it has to be filed only once for one transfer/merger ,etc. of business.

The provision clearly brings out that the ITC balance on the date of filing the ITC-02 has to be transferred.


2 Dated: 25-3-2024
By:- Ganeshan Kalyani

I agree with the view of the expert.


Page: 1

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