GSTN starts functionality for geocoding the principal place of business address on the GST Portal.

Transfer of ITC on the death of proprietor

Transfer of ITC on the Death of Proprietor

Reading Time: 4 minutesTransfer of ITC on the death of proprietor, The Central Board of Indirect Taxes and Customs, vide Circular no 96/15/2019-GST has clarified regarding Change in the ownership of business due to death of the sole proprietor, in the registration form, GST REG-01 to be filed electronically in the common portal. The legal heir of the
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