https://www.taxtmi.com/article/detailed?id=9012 Where a sole proprietor dies and the business continues as a going concern, the successor must obtain fresh GST registration from the date of transfer, may receive unutilised input tax credit by filing FORM GST ITC-02 with a CA/Cost Accountant certificate under Rule 41, and the transferor and transferee remain jointly and severally liable for tax, interest or penalty; cancellation for transfer or closure is processed via FORM GST REG-16/REG-19 with inventory tax consequences governed by section 29 and final return compliance in FORM GSTR-10. en-us Wed, 25 Mar 2020 10:24:48 +0530 Wed, 25 Mar 2020 10:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9012 Where a sole proprietor dies and the business continues as a going concern, the successor must obtain fresh GST registration from the date of transfer, may receive unutilised input tax credit by filing FORM GST ITC-02 with a CA/Cost Accountant certificate under Rule 41, and the transferor and transferee remain jointly and severally liable for tax, interest or penalty; cancellation for transfer or closure is processed via FORM GST REG-16/REG-19 with inventory tax consequences governed by section 29 and final return compliance in FORM GSTR-10. Articles Goods and Services Tax - GST Wed, 25 Mar 2020 10:24:48 +0530 https://www.taxtmi.com/article/detailed?id=9012