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

Date: issued 28/03/2019. Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji - Goa - 403001 Ph: 0832-2229430 Email: ho-ctax.goa@nic.in CCT/ 26-4/2017-2018/C / Dated: 1st April, 2019 CIRCULAR (No. 03 /2019-20 - GST) Subject: Clarification in respect of transfer of input tax credit in case of death of sole proprietor-reg Doubts have been raised whether sub-section (3) of section 18 of the Goa Goods and (Extractive summary — verify with official source.)