https://www.taxtmi.com/circulars?id=61041 Transfer of input tax credit upon the death of a sole proprietor: state tax officers are directed to apply the central administrative clarification concerning succession, follow specified procedural steps for documentation and ledger adjustment, and ensure uniform implementation across field formations so eligible transferees can access the remaining input tax credit under GST rules. en-us Fri, 29 Mar 2019 00:00:00 +0530 Mon, 20 May 2019 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61041 Transfer of input tax credit upon the death of a sole proprietor: state tax officers are directed to apply the central administrative clarification concerning succession, follow specified procedural steps for documentation and ledger adjustment, and ensure uniform implementation across field formations so eligible transferees can access the remaining input tax credit under GST rules. Circulars GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61041