Regarding continuation of GST Registration in case of death of a Proprietor

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If a proprietor passes away, their son cannot directly continue the existing GST registration because it's linked to the PAN. A new GST registration will be required. However, the business can continue under the same trade name by transferring stock and Input Tax Credit (ITC) to the new GSTIN using Form GST ITC-02.

U K SHIVABASAVAIAH

U K SHIVABASAVAIAH (Querist)

07 May 2021 Can a son of Proprietor continue GST registration in case of death of a Proprietor

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

07 May 2021 No, since the GSTIN is PAN based, business cannot be continued as such. Need to apply for a new registration.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

07 May 2021 Stock and ITC can be transferred and business can be continued in same trade name with new gstin.
In case of transfer of business by way of sale of business, merger or demerger, a registered taxpayer can transfer the input tax credit unutilised and available in his electronic credit ledger into another business by filing a declaration in Form GST ITC-02

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