TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Guidance on Transferring Unutilized ITC After Sole Proprietor's Death Under HP GST Act 2017.</h1> The circular addresses the transfer of unutilized input tax credit (ITC) in the event of a sole proprietor's death under the Himachal Pradesh Goods and Services Tax Act, 2017. It clarifies that the business transfer due to the proprietor's death is recognized under various sections of the Act and Rules. The successor must register for GST from the transfer date and can file for the transfer of ITC using FORM GST ITC-02. The successor is also liable for any outstanding tax, interest, or penalties. The circular took effect on March 28, 2019, and any implementation difficulties should be reported to the relevant office.
TaxTMI 
TaxTMI 
