Income tax refund for Legal heir

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If an assessee has passed away after filing an income tax return that is due a refund, their legal heirs can claim it. To do this, legal heirs must register as such on the e-filing portal using the deceased's PAN and then claim the refund. For GST registration, it cannot be transferred directly as it's PAN-based; instead, a new registration is required, though Input Tax Credit (ITC) can be transferred.

Bhasker

Bhasker (Querist)

24 April 2021 Assessee has passed away., Income tax return has been filed claiming a refund. Can assessee legal heirs claim the refund, If so, what is the process.

Also, if proprietor of a concern passes away, what is the procedure to transfer GST registration of the organization to another individual name.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

24 April 2021 Register as legal heir in E filing income tax portal using the PAN of the deceased. Then claim refund if not refunded based on return filed.
GST registration can't be transferred it's PAN based. Take new GST registration and ITC can be transferred.

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Bhasker

Bhasker (Querist)

24 April 2021 Thank you very much sir.

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