Clarification in respect of transfer of input tax credit in case of death of sole proprietor.

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..... Dated, Agartala, the 29^th March, 2019. Circular No. 14/2019-GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Clarification in respect of transfer of input tax credit in case of death of sole proprietor-reg The Department of Revenue, Central Board of Ind....