https://www.taxtmi.com/circulars?id=60914 Unutilized input tax credit of a sole proprietor who dies may be transferred to the transferee/successor by the transferee filing FORM GST ITC-02 electronically in respect of the registration to be cancelled on account of death; FORM GST ITC-02 must be filed before filing the cancellation application (FORM GST REG-16) that links the transferor and transferee GSTINs. The transferee/successor and transferor are jointly and severally liable for any tax, interest or penalty due from the transferor, and the transferee must obtain registration citing death of the proprietor when filing FORM GST REG-01. en-us Thu, 28 Mar 2019 00:00:00 +0530 Mon, 13 May 2019 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60914 Unutilized input tax credit of a sole proprietor who dies may be transferred to the transferee/successor by the transferee filing FORM GST ITC-02 electronically in respect of the registration to be cancelled on account of death; FORM GST ITC-02 must be filed before filing the cancellation application (FORM GST REG-16) that links the transferor and transferee GSTINs. The transferee/successor and transferor are jointly and severally liable for any tax, interest or penalty due from the transferor, and the transferee must obtain registration citing death of the proprietor when filing FORM GST REG-01. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60914