Refund of Rs.4,00,000/- pursuant to Appeal Order – Deceased Proprietor & Closed Bank Account

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This discussion concerns a refund of Rs. 4,00,000/- granted by an Appellate Order for a sole proprietorship where the proprietor has since passed away. The pre-deposit used for the appeal was made from the credit ledger, and the original bank account linked to the GST registration is now closed. The legal heir is entitled to this refund under Section 93 of the CGST Act and can claim it by mapping themselves on the GST portal with the death certificate and legal heirship certificate, updating the bank account details, and submitting Form GST RFD-01.

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PRADEEP (Querist)
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20 August 2026 The Applicant was a sole proprietorship concern of Late XXX , who had filed an appeal against the GST Demand Order during his lifetime With a Pre- Deposit of 10 % (Rs.4,00,000) Which was used from Credit Ledger. The said proprietor unfortunately passed away on 02.03.2026, while the appeal proceedings were pending. Subsequently, the Appellate Authority passed the Appeal Order dated 07.08.2026 in favour of the Applicant, resulting in a refund of approximately Rs.4,00,000 (Pre-Deposit) /-.
However, the bank account previously registered/linked with the GST registration was maintained in the name of the deceased proprietor and has since been closed due to his demise. Further, there is presently no operative bank account available in the name of the deceased proprietor against his PAN for receiving the refund. Is there Any other possible ways to get that Refund.

Aashok Kumar Sharma online

Aashok Kumar Sharma

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20 August 2026 Legal Right: Under Section 93 of the CGST Act, the legal heir is fully entitled to receive the ₹4,00,000 refund granted by the Appellate Order.

Action Required: Map the legal heir on the GST portal (or submit a manual application to the jurisdictional GST officer) using the Death Certificate and Legal Heirship Certificate.

Bank Account Update: Update the refund bank account details to the Legal Heir's active account, supported by an Indemnity Bond/NOC.

Refund Claim: Submit Form GST RFD-01 with the 07.08.2026 Appeal Order and pre-deposit payment proof to get the amount credited directly to the Legal Heir's bank account.

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21 August 2026 Where to Map the Legal Heir on GST portal

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