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<h1>GST Rules for Sole Proprietor's Death: Transfer ITC with FORM GST ITC-02, New Registration Required</h1> In the event of a sole proprietor's death, GST registration cancellation and tax obligations are governed by the GST Act. If the business continues, the legal representative or successor must handle tax liabilities. A new GST registration is required, and input tax credit (ITC) can be transferred using FORM GST ITC-02. Proper documentation, such as death and succession certificates, is necessary. The legal heir must apply for cancellation citing 'death of proprietor' and ensure the GSTIN of the transferee is linked. In a relevant case, the court mandated portal activation to facilitate these processes.
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