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    <title>ITC claimed in Legal Heir GSTN but the invoice was reflecting in Deceased proprietor GSTN</title>
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    <description>A proprietor died and the son obtained a new GST registration as legal heir while the old registration was cancelled. An invoice for supplies was uploaded by the supplier under the deceased proprietor&#039;s GSTIN and was not amended despite request. The legal heir claimed Input Tax Credit in the new GST registration, but the invoice appears in GSTR 2A of the deceased proprietor&#039;s GSTIN. The department issued a notice seeking reversal of ITC because of the GSTIN mismatch.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=119729</link>
      <description>A proprietor died and the son obtained a new GST registration as legal heir while the old registration was cancelled. An invoice for supplies was uploaded by the supplier under the deceased proprietor&#039;s GSTIN and was not amended despite request. The legal heir claimed Input Tax Credit in the new GST registration, but the invoice appears in GSTR 2A of the deceased proprietor&#039;s GSTIN. The department issued a notice seeking reversal of ITC because of the GSTIN mismatch.</description>
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