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of <h1>Haryana Excise clarifies process for transferring unutilized input tax credit upon sole proprietor's death under FORM GST ITC-02.</h1> The circular from the Haryana Excise and Taxation Department clarifies the process for transferring unutilized input tax credit in the event of a sole proprietor's death. It states that the business transfer, including due to death, allows the transferee or successor to register from the date of transfer and file relevant forms electronically. The transferee must file FORM GST ITC-02 to transfer the input tax credit and is liable for any outstanding tax, interest, or penalties. The registration of the deceased proprietor can be canceled by filing FORM GST REG-16, linking the transferor's and transferee's GSTINs.
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