https://www.taxtmi.com/forum/issue?id=116618 Running a sole proprietorship after the proprietor's death under the same GST registration and PAN is a violation of the GST Act and may attract penalty. Questions about transfer of the business as a going concern and transfer of accumulated input tax credit are to be addressed by the administrative clarification on Input Tax Credit, which sets out the procedure for transfer of ITC in case of death of a sole proprietor. en-us Wed, 12 Aug 2020 19:08:37 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116618 Running a sole proprietorship after the proprietor's death under the same GST registration and PAN is a violation of the GST Act and may attract penalty. Questions about transfer of the business as a going concern and transfer of accumulated input tax credit are to be addressed by the administrative clarification on Input Tax Credit, which sets out the procedure for transfer of ITC in case of death of a sole proprietor. Discussion-Forum GST Wed, 12 Aug 2020 19:08:37 +0530 https://www.taxtmi.com/forum/issue?id=116618