https://www.taxtmi.com/circulars?id=61220 Death of a sole proprietor is treated as transfer of business permitting transfer of unutilized input tax credit to the transferee who continues the business. The transferee must register citing death of the proprietor, file FORM GST ITC-02 for the registration to be cancelled, and submit ITC-02 before filing the cancellation application; accepted credits will be credited to the transferee's electronic credit ledger. Transferor and transferee are jointly and severally liable for tax, interest, or penalties due from the transferor, and the person continuing the business after death is liable for amounts due from the deceased. en-us Thu, 28 Mar 2019 00:00:00 +0530 Thu, 30 May 2019 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61220 Death of a sole proprietor is treated as transfer of business permitting transfer of unutilized input tax credit to the transferee who continues the business. The transferee must register citing death of the proprietor, file FORM GST ITC-02 for the registration to be cancelled, and submit ITC-02 before filing the cancellation application; accepted credits will be credited to the transferee's electronic credit ledger. Transferor and transferee are jointly and severally liable for tax, interest, or penalties due from the transferor, and the person continuing the business after death is liable for amounts due from the deceased. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61220