https://www.taxtmi.com/circulars?id=60517 Transfer on account of the death of a sole proprietor is treated as transfer of business; the transferee/successor must register citing death of the proprietor and may have unutilized electronic input tax credit transferred by filing FORM GST ITC-02 before seeking cancellation of the transferor's registration. The transferor and transferee/successor are jointly and severally liable for tax, interest or penalty due from the transferor, and the person continuing the business after death is liable for outstanding dues. en-us Thu, 28 Mar 2019 00:00:00 +0530 Sat, 06 Apr 2019 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60517 Transfer on account of the death of a sole proprietor is treated as transfer of business; the transferee/successor must register citing death of the proprietor and may have unutilized electronic input tax credit transferred by filing FORM GST ITC-02 before seeking cancellation of the transferor's registration. The transferor and transferee/successor are jointly and severally liable for tax, interest or penalty due from the transferor, and the person continuing the business after death is liable for outstanding dues. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60517