In terms of Rule 41(1) of the CGST Rules, 2017, the registered person is required to furnish the details of sale, merger, amalgamation, de-merger, lease, transfer of business in Form GSTR ITC-02 electronically with a request to transfer the un-utilized credit to the transferee.
(ICAI FAQ PUBLICATION 06-09-2017 -: Input Tax Credit: FAQ NO. 53)