Clarification in respect of transfer of input tax credit in case of death of sole proprietor

Clarification in respect of transfer of input tax credit in case of death of sole proprietor https://www.taxtmi.com/circulars?id=61028 Transfer of unutilized input tax credit is permitted where a sole proprietor dies and the business is continued by a transferee or successor; the transferee/successor must file FORM GST ITC-02 on the common portal in respect of the registration to be cancelled on account of death, and upon its acceptance the specified unutilized credit is credited to the transferee's electronic credit ledger. en-us Thu, 16 May 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:17 +0530 TaxTMI RSS Generator Clarification in respect of transfer of input tax credit in case of death of sole proprietor https://www.taxtmi.com/circulars?id=61028 Transfer of unutilized input tax credit is permitted where a sole proprietor dies and the business is continued by a transferee or successor; the transferee/successor must file FORM GST ITC-02 on the common portal in respect of the registration to be cancelled on account of death, and upon its acceptance the specified unutilized credit is credited to the transferee's electronic credit ledger. Circulars GST - States Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61028