Filing GST Returns after death of proprietor

Save Share

This query is : Resolved

Quick Summary

If a sole proprietor passes away, their assistants or relatives can typically file pending GST returns. The legal heir will need to apply for a fresh registration on the common portal, citing the proprietor's death as the reason for business transfer. To file returns for periods including the date of death, the legal heir must register as a legal representative and may need to submit a written application to the jurisdictional officer with relevant certificates.

Mahabir Prasad Agarwal

Mahabir Prasad Agarwal (Querist)

21 February 2025 One of my GST client had expired during Feb.2025. Can his assistants/relatives file his pending GST returns ? Because many pending transactions (Sales) are to be executed at all cost.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

21 February 2025 The legal heir has to apply on the common portal for fresh registration in FORM GST REG- 01 in his name along with the reason for transfer of business “due to death of the sole proprietor”.

ASHWANI DHANUKA

ASHWANI DHANUKA (Expert)

21 February 2025 Suppose the proprietor died on 05th Feb. Now as per the situation, question arises. Who will file GSTR 1 and GSTr3B of Jan 25. And GSTR1 and GSTR3B of feb25 (upto 05th feb). In this case, legal heir has to register himself as Legal representative for attaching his DSC or aadhar-otp verification. Please make a written submission to jurisdictional officer along with Legal heir certificate and Death certificate to add you as an authorized signatory. Also, raise a query to Grievance portal. In case, Legal heir certificate takes considerable time in your city. Discuss the same with the Jurisdictional officer.

Message likes : 2 times

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

28 October 2026 Pending GSTR-1/3B up to the date of death can still be filed on the existing login with EVC on the registered mobile; the legal heir is liable for dues under Sec 93, should apply for cancellation of the deceased's GSTIN (REG-16, reason 'death of sole proprietor') and, if continuing the business, take a fresh registration in his own PAN and transfer ITC via ITC-02.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now