Transfer of Unutilized ITC Permitted After Sole Proprietor's Death Under Andhra Pradesh GST Act 2017.

The circular from the Chief Commissioner of State Tax, Andhra Pradesh, addresses the transfer of unutilized input tax credit (ITC) in the event of a sole proprietor's death. It clarifies that such a transfer is permissible under the Andhra Pradesh Goods and Services Tax Act, 2017. The transferee or successor must register from the date of transfer and can file FORM GST ITC-02 electronically to claim the ITC. The registration of the deceased proprietor must be canceled using FORM GST REG-16, citing "death of sole proprietor" as the reason. Both transferor and transferee are jointly liable for any outstanding dues.

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