https://www.taxtmi.com/circulars?id=60572 Where a sole proprietor dies and the business is continued by a transferee or successor, unutilized input tax credit in the transferor's electronic credit ledger may be transferred to the transferee. The transferee must obtain registration citing death of proprietor, file the prescribed FORM GST ITC-02 electronically before applying for cancellation of the deceased proprietor's registration, and upon acceptance the specified credit will be credited to the transferee's electronic ledger. The transferee/successor and the transferor are jointly and severally liable for any tax, interest or penalty due. en-us Thu, 28 Mar 2019 00:00:00 +0530 Thu, 25 Apr 2019 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60572 Where a sole proprietor dies and the business is continued by a transferee or successor, unutilized input tax credit in the transferor's electronic credit ledger may be transferred to the transferee. The transferee must obtain registration citing death of proprietor, file the prescribed FORM GST ITC-02 electronically before applying for cancellation of the deceased proprietor's registration, and upon acceptance the specified credit will be credited to the transferee's electronic ledger. The transferee/successor and the transferor are jointly and severally liable for any tax, interest or penalty due. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60572