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of <h1>Nagaland Clarifies ITC Transfer Process on Sole Proprietor's Death; Successor Must Register for GST.</h1> The circular from the Nagaland Commissioner of State Taxes clarifies the transfer of input tax credit (ITC) in the event of a sole proprietor's death. It confirms that unutilized ITC can be transferred to a successor or transferee. The successor must register for GST from the date of transfer and can apply for registration citing 'death of the proprietor' as the reason. The legal heirs can cancel the deceased's registration, linking the GSTIN of the transferor and transferee. Both parties are jointly liable for any tax liabilities. The transfer of ITC is done via FORM GST ITC-02, filed before registration cancellation.
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