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Death of proprietor

17 April 2017

proprietor died in around mid december. Now son took charge of his proprietor ship firm as a legal heir of proprietor. The PAN on which the business is registered under Central Excise and VAT is of proprietor who died. Now whats d way to register dis firm under G.S.T.?

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12 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 17 April 2017

It is advisable to surrender all the registrations with CE, VAT etc. in the name of deceased person, and restart the same business may be in same name by his son/heir. No need to register under old regime, if GST implemented during the time.

sumit jha (5 Points)
Replied 17 April 2017

but the business is already profit making so the son of the deceased person is carrying out the busniess , so can u tell me the way to register under GST without surrendering under the old regime.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 17 April 2017

"so can u tell me the way to register under GST without surrendering under the old regime."

Who will sign on behalf of deceased person!!! Will it not be agaist law???

sumit jha (5 Points)
Replied 17 April 2017

but sir we also have an option of authorised signatory cant we utlize the same???

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 17 April 2017

Authority even issued by living person is invalid after its death!!!

Rakesh (Consultant) (40 Points)
Replied 30 August 2017

how to transfer the existiing stock of propreitor to his legal heir?

1 Like

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 30 August 2017

Any WILL? or by way of family settlement........

1 Like

Manasa Gontla (36 Points)
Replied 03 January 2018

If there is no will, how to transfer the closing stock on which credited is already utilized to the legal heir of the deceased.... Suppose if sole trader died of natural cause and his spouse is alive how to transfer closing stock as on death of sole trader?

Is it considered sale or transfer as the spouse obtains a new GSTIN and liable to do business on the new GSTIN ?

adv legal (7 Points)
Replied 03 January 2018

u can take new registration under gst with a transfer of business under succession if the trasferor died intestate

1 Like

Manasa Gontla (36 Points)
Replied 05 January 2018

Can u eloberate your reply....i understand about obtaining new gst. But regarding transfer of business is there any clause in GST?

Kumar Dhiraj (2 Points)
Replied 18 January 2018

How to withdraw all the liability in this case...

Karan Bhardwaj (CA) (2 Points)
Replied 23 March 2018

If Husband (proprietor of firm A) died who was registered under GST and his Wife (proprietor of Firm B) who is also registered under GST wants to merge firm A with With B. so What is the procedure to be followed for following:-

1. Surrender of GST Registration of Husband.

2. The merger of Firm A with Firm B.

Please answer me in detail.