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    <title>Regarding clarification on transfer of Input Tax Credit after death of proprietor of a firm</title>
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    <description>Input tax credit transfer after the death of a firm proprietor is clarified by reference to a Central GST circular, and the same clarification is made applicable under the Uttar Pradesh Goods and Services Tax Act and Rules. The communication forwards the circular for information and for corresponding action by subordinate officers, indicating that the state tax administration is to apply the stated position in the same manner.</description>
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      <title>Regarding clarification on transfer of Input Tax Credit after death of proprietor of a firm</title>
      <link>https://www.taxtmi.com/circulars?id=69777</link>
      <description>Input tax credit transfer after the death of a firm proprietor is clarified by reference to a Central GST circular, and the same clarification is made applicable under the Uttar Pradesh Goods and Services Tax Act and Rules. The communication forwards the circular for information and for corresponding action by subordinate officers, indicating that the state tax administration is to apply the stated position in the same manner.</description>
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