Available GST ITC transfer to New Entity

This discussion explores the possibility of transferring available GST Input Tax Credit (ITC) from a proprietorship to a new partnership firm. The user's brother, who owns a proprietorship with significant ITC, is joining a partnership and plans to close the existing business. The key question is whether ITC can be transferred before or after the proprietorship is formally closed, and what the procedure entails, especially if the business is transferred as a going concern.