How to file GSTR after death of Proprietor

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nawab (Querist)
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03 September 2022 The proprietor of a firm has died in January 2021, and all his GSTR filings are still pending. And now his son wants to file all the returns.
How will the son file GSTR on his behalf?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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09 July 2024 When the proprietor of a firm passes away, and GSTR filings are pending, his son, as the legal heir, can take steps to file the pending GST returns and manage the GST compliance of the deceased proprietor's firm. Here’s how the son can proceed:

### Steps to File GSTR on Behalf of Deceased Proprietor:

1. **Obtain Legal Heir Certificate (LHC)**:
- The son should first obtain a Legal Heir Certificate (LHC) from the concerned authorities. This certificate establishes his legal right as the heir to manage the affairs of the deceased proprietor, including tax matters.

2. **Register on GST Portal**:
- If the deceased proprietor’s GSTIN (Goods and Services Tax Identification Number) is still active, the son should register himself as the authorized person on the GST portal using his own Aadhaar-based authentication.

3. **Access GST Portal**:
- Log in to the GST portal (https://www.gst.gov.in/) using the deceased proprietor’s credentials or the son’s newly registered credentials if the previous ones are not accessible.

4. **File Pending Returns**:
- File all pending GSTR-3B (monthly or quarterly) and GSTR-1 (monthly or quarterly) returns for the period starting from the date of the last filed return up to the present date.

**Payment of Taxes**:
- Pay any pending taxes due along with interest, if applicable, for the delayed filing of returns. Late fees may also apply depending on the duration of delay.

**Submit Legal Heir Certificate**:
- Submit the Legal Heir Certificate to the GST department or upload it on the GST portal as required.

**Communicate with GST Department**:
- Keep the GST department informed about the change in status due to the proprietor’s demise and the son taking over the filing responsibilities.

**Maintain Documentation**:
- Maintain copies of all filed returns, payment receipts, Legal Heir Certificate, and correspondence with the GST department for future reference and audit purposes.

### Additional Considerations:
- **Consult a Tax Advisor**: It may be beneficial for the son to consult with a tax advisor or CA to ensure compliance with GST regulations and proper handling of the deceased proprietor’s GST affairs.
- **Closure of GSTIN**: If the firm is no longer operational or there is a decision to close the GSTIN, follow the proper procedure for cancellation of GST registration on the portal.

By following these steps and fulfilling the necessary requirements, the son can effectively manage and file the pending GST returns on behalf of the deceased proprietor of the firm.

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