https://www.taxtmi.com/circulars?id=61007 Clarifies that where a sole proprietor dies and the business is continued by a transferee or successor, the unutilized input tax credit in the transferor's electronic credit ledger may be transferred to the transferee under sub-section (3) of section 18 and rule 41; the transferee must obtain registration effective from the date of transfer, file FORM GST ITC-02 before seeking cancellation of the deceased's registration, and the transferor and transferee are jointly and severally liable for tax, interest or penalty due from the transferor. en-us Thu, 18 Apr 2019 00:00:00 +0530 Thu, 16 May 2019 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61007 Clarifies that where a sole proprietor dies and the business is continued by a transferee or successor, the unutilized input tax credit in the transferor's electronic credit ledger may be transferred to the transferee under sub-section (3) of section 18 and rule 41; the transferee must obtain registration effective from the date of transfer, file FORM GST ITC-02 before seeking cancellation of the deceased's registration, and the transferor and transferee are jointly and severally liable for tax, interest or penalty due from the transferor. Circulars GST - States Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61007