Transfer of input tax credit on death of a sole proprietor allowed to successor via FORM GST ITC-02 before cancellation. Transfer of unutilized input tax credit is permitted where a sole proprietor dies and the business is continued by a transferee or successor; the transferee/successor must file FORM GST ITC-02 on the common portal in respect of the registration to be cancelled on account of death, and upon its acceptance the specified unutilized credit is credited to the transferee's electronic credit ledger.