Suo moto gst cancellation on death of taxpayer

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This query is : Resolved

Quick Summary

When a taxpayer dies and their GST registration is cancelled suo moto by the department, legal heirs may be notified. If the business is no longer operating, the legal heir doesn't need to pursue revocation. To formally close the GST registration, the legal heir can file the GSTR-10 return. This process can typically be done using the deceased taxpayer's existing login credentials.

Krishna

Krishna (Querist)

23 June 2023 hi.
taxpayer deceased & his registration is cancelled suo moto. Legal heir not carrying on the business & business is closed. Legal heir knows about this gst registration when he received letter from gst department for revocation of cancellation of registration. legal heir not interested in revocation because business was closed on death of taxpayer. I have a query that suo moto cancellation by dept. is final registration cancellation or legal heir has to separately again apply for cancellation by submitting death certificate of taxpayer, filing gstr 10 ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

23 June 2023 File GSTR 10 to close GST registration.

Krishna

Krishna (Querist)

23 June 2023 Ok sir thanks . But for that we have to obtain separate I'd n password as legal heir ? Because once taxpayer deceased then no application will accept from his I'd.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

23 June 2023 For filing forms you can use old I'd and password it's allowed.

Krishna

Krishna (Querist)

23 June 2023 Ok thanks very much sir

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