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

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..... 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 Indirect Taxes and Customs, GST Policy Wing vide Circular No. 96/15/2019- .....

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