Transfer of input tax credit on proprietor's death: transferee may claim unutilised credit after prescribed electronic filing. Where a sole proprietor dies and the business is continued by a transferee or successor, unutilised input tax credit in the electronic credit ledger may be transferred to the transferee. The transferee must obtain registration effective from the date of transfer and indicate death of the proprietor; legal heirs may seek cancellation of the deceased's registration and must supply the transferee's GSTIN. The transferee must file the prescribed electronic request to transfer unutilised credit before applying for cancellation; upon acceptance the credit is credited to the transferee's electronic credit ledger. Transferor and transferee are jointly and severally liable for tax, interest and penalty arising from the transferor.