https://www.taxtmi.com/circulars?id=61534 Unutilized input tax credit of a deceased sole proprietor may be transferred to the person who continues the business by filing FORM GST ITC-02 on the common portal in respect of the registration to be cancelled; FORM GST ITC-02 must be filed before applying for cancellation and, upon acceptance, the specified credit is credited to the transferee's electronic credit ledger. The transferee must obtain registration from the date of transfer, indicate "death of the proprietor" in registration/cancellation forms, and will be jointly and severally liable for any tax, interest or penalty due from the transferor. en-us Tue, 02 Apr 2019 00:00:00 +0530 Tue, 18 Jun 2019 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61534 Unutilized input tax credit of a deceased sole proprietor may be transferred to the person who continues the business by filing FORM GST ITC-02 on the common portal in respect of the registration to be cancelled; FORM GST ITC-02 must be filed before applying for cancellation and, upon acceptance, the specified credit is credited to the transferee's electronic credit ledger. The transferee must obtain registration from the date of transfer, indicate "death of the proprietor" in registration/cancellation forms, and will be jointly and severally liable for any tax, interest or penalty due from the transferor. Circulars GST Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61534