Transfer of ITC on the death of proprietor

Transfer of ITC on the Death of Proprietor

Reading Time: 4 minutes Transfer 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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