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



.style1 { font-style: normal; } The Board has clarified an issue in respect of transfer of input tax credit in case of death of sole proprietor vide circular no. 96/15/2019-GST dated 28th March, 2019. There are so many doubts have been raised whether section 18(3) of CGST Act provide
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