> For the complete documentation index, see [llms.txt](https://docs.cleartax.in/cleartax-learn/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.cleartax.in/cleartax-learn/input-tax-credit/reversal-of-itc-and-itc-on-transfer-of-business.md).

# Reversal of ITC & ITC on transfer of Business

## Calculation, Condition & Rules of Reversal of ITC

{% embed url="<http://cleartax.in/s/itc-reversal-gst>" %}

## Steps to File ITC-03

{% embed url="<http://cleartax.in/s/gst-itc-03>" %}

## Matching, Reversal & Reclaim of ITC

{% embed url="<http://cleartax.in/s/matching-reversal-reclaim-of-itc>" %}

## Transfer of Business

{% embed url="<http://cleartax.in/s/treatment-of-itc-on-transfer-of-business>" %}