30/08/2026
"Proprietor ki death ke baad GST ka unutilized ITC khatam ho jata hai?
Nahi.
Lekin isse ignore kiya, to GST credit transfer ka process atak sakta hai. ⚠️
Ek common situation:
Proprietor ki death ke baad successor business continue karta hai.
Lekin purana GSTIN continue nahi hota.
Successor ko apne PAN par fresh GST registration lena hota hai.
Aur purane GSTIN mein pada unutilized ITC, applicable conditions ke subject to FORM GST ITC-02 ke through transfer kiya ja sakta hai.
Common mistake:
Business continue kar diya, lekin old GSTIN ka ITC balance aur transfer process check nahi kiya.
Isliye proprietor ki death ke baad:
Naya GST registration check karein.
Unutilized ITC identify karein.
ITC-02 ki applicability verify karein.
Required documents aur compliance process timely complete karein.
GST credit ko automatically lost samajhkar ignore mat kijiye.
👇 Comment “ITC” agar aapko GST credit transfer process samajhna hai.
Follow for compliance clarity.
Share karo us business owner ke saath jo proprietorship business handle karta hai.
— Palak Gupta | VGC Advisors
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