Clarification in respect of transfer of input tax credit in case of death of sole proprietor. - GST - States - 14/2019-GST (State)

No. F.1-11(91)-TAX/GST/2019(PART)/4301-07 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA. TRIPURA WEST, PIN-799006. Dated, Agartala, the 29 th March, 2019. Circular 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-GST dated 28th March, 2019 has issued clarification in respect of transfer of input tax credit in case of death of sole proprietor, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 96/15/2019-GST dated 28th March, 2019 by the Department of Revenue, Central Board of Indirect Taxes Customs Policy Wing. Enclo: Circular No. 96/15/2019-GST. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura