In the case of the death of the sole owner, how can a legal heir transfer the ITC to a new entity?

In the case of the death of the sole owner, how can a legal heir transfer the ITC to a new entity?

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After depositing the death of the sole owner with the succession certificate, the jurisdiction officer is added to the legal heirs as an authorized signatory on the GST portal. Once the new registration is approved, the legal heir will have to apply for transfer of ITC-02 by filing Format GST ITC-02 for the new institution. However, there is no restriction on the cancellation of the pre-post or post-ITC-02. It is an independent form and there is no relation to canceling its sole proprietorship firm.

Answered on March 8, 2018.
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Gen GST