FORM GST ITC-02A - Transfer of credit to a separately registered place in the same State
A separate same-State/UT registration is obtained for another place of business and credit is apportioned by entire asset values.
Responsible actor: The existing registration transfers; the newly registered place accepts. Provision: Section 25(2); rule 11; rule 41A.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current section 18/25/143 and CGST rules 40, 41, 41A, 44 and 45 checked 21 October 2026; source structure from official 1 January 2022 Part B, read with the current operative rule.
Worked facts and completed entries
In an independent same-PAN Karnataka reorganisation, a second place obtains GSTIN 29AABCA0000A2ZS on 1 September 2026. Total business assets are INR 1 crore: the new registration holds INR 30 lakh and the retained registration INR 70 lakh, including assets on which no ITC was claimed. Existing eligible credit is CGST/SGST INR 30,000 each and IGST INR 40,000. A 30% transfer gives INR 9,000, INR 9,000 and INR 12,000 respectively, total INR 30,000. ITC-02A is furnished 20 September and acceptance assumed 21 September.
1–6. Registration particulars
| 1. Transferor GSTIN | 29AABCA0000A1ZT |
|---|---|
| 2. Transferor legal name | Aster Learning Supplies Private Limited (fictional) |
| 3. Transferor trade name | Aster Learning Shop (fictional) |
| 4. Transferee GSTIN | 29AABCA0000A2ZS |
| 5. Transferee legal name | Aster Learning Supplies Private Limited (fictional) |
| 6. Transferee trade name | Aster Learning Workshop (fictional) |
7. Proportionate credit transfer
| Tax head | Available credit INR | Transferred credit INR |
|---|---|---|
| Central Tax | 30000 | 9000 |
| State Tax | 30000 | 9000 |
| UT Tax | 0 | 0 |
| Integrated Tax | 40000 | 12000 |
| Cess | 0 | 0 |
Asset-ratio and time working
| New registration date | 1 September 2026 |
|---|---|
| Furnishing date | 20 September 2026 — 19 days later, within thirty days |
| Entire assets at registration | New place INR 30,00,000; retained place INR 70,00,000; total INR 1,00,00,000 |
| New-place proportion | 30,00,000 / 1,00,00,000 = 30% |
| CGST / SGST / IGST transferred | 30000 × 30% = 9000; 30000 × 30% = 9000; 40000 × 30% = 12000 |
| Transferor balance | CGST 21000; SGST 21000; IGST 28000; total 70000 |
| Acceptance | 21 September 2026 assumed; actual portal acceptance is required |
Verification and execution
I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 20 September 2026. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.
How this form moves the matter forward
- Confirm both places are separately registered under rule 11 within the same State/UT and on the same PAN.
- Use the entire asset values held at registration, including assets without ITC; do not use turnover, stock alone or taxable-asset values only.
- Furnish within thirty days of separate registration; recipient acceptance triggers credit posting and both ledgers must reconcile.
Evidence supporting these entries
- Separate-registration certificates and dates
- Complete asset schedule at registration and apportionment
- Eligible-credit ledgers and transferee acceptance
Period and legal consequences
ITC-02A is distinct from ITC-02. Its prescribed form has no accountant-certificate particulars; the rule 41(2) business-transfer certificate is not imported into rule 41A. It is a credit-ledger transfer, unlike PMT-09 cash transfer.
Primary source and exact locator
Official notified form source: PDF pages 96-97; printed pages 90-91.
CGST Act and government-hosted Act and Rules compilation - Section 25(2); rule 11; rule 41A. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The existing registration transfers; the newly registered place accepts. A separate same-State/UT registration is obtained for another place of business and credit is apportioned by entire asset values.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Separate-registration certificates and dates; Complete asset schedule at registration and apportionment; Eligible-credit ledgers and transferee acceptance.