05 December 2020
Dear Sir, after the death of proprietor what is the procedure of transfer of GSTIN in favour of Son. whether he has to obtain new GSTIN ? If yes then how is the itc balance would be transfer in new registration ?
05 December 2020
New registration has to be obtained. FORM GST ITC-02 is required to be filed by the transferee/successor before filing the application for cancellation of father registration.
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