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

..... Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 2nd Aug., 2019 Madam/Sir, Subject: Doubts have been raised whether sub-section (3) of section 18 of the Himachal Goods and Services Tax Act, 2017 (hereinafter referred to as HPGST Act ) provides for transfer of input tax .....

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..... tronic credit ledger is allowed to be transferred to the transferee as per provisions and in the manner stated below - a. Registration liability of the transferee/successor: As per provisions of sub-section (3) of section 22 of the HPGST Act, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession, where a business is transferred to another person for any reasons including death of the proprietor. While filing application in FORM GST REG-01 electronically in the common portal the applicant is required to mention the reason to obtain registration as death of the proprietor . b. Cancellation of registration on account of death of the proprietor: Clause (a) .....

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..... s that where a person, liable to pay tax, interest or penalty under the HPGST Act, dies, then the person who continues business after his death, shall be liable to pay tax, interest or penalty due from such person under this Act. It is therefore clarified that the transferee / successor shall be liable to pay any tax, interest or any penalty due from the transferor in cases of transfer of business due to death of sole proprietor. d. Manner of transfer of credit: As per sub-rule (1) of rule 41 of the HPGST Rules, a registered person shall file FORM GST ITC-02 electronically on the common portal with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee, in the event of sale, merger, de- .....

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