Transfer of tin number of deceased proprietor in karnataka
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
18 September 2014
I am the legal heir of my fathers business who passed away about 4 months back. Also the tin number in karnataka vat is mentioned in the will to be transferred to me. I am having existing stocks in the firm of my father wherein the input vat has been paid and also the same is being carried forward as per last returns filed quarterly.
Can the same tin number in karnataka vat be transferred to me as the legal heir and also what all documents i need to furnish. Does it require an affidavit from other legal heirs of my father.
Also what is the status of the tin number already being used for business from the death of the proprietor.
Please advise
Can the same tin number in karnataka vat be transferred to me as the legal heir and also what all documents i need to furnish. Does it require an affidavit from other legal heirs of my father.
Also what is the status of the tin number already being used for business from the death of the proprietor.
Please advise
Querist : Anonymous
Querist :
Anonymous
(Querist)
19 September 2014
Can any expert reply on my above query and also if somebody can provide the services of getting my fathers tin number upon demise transferred onto to me in karnataka vat
02 August 2025
Here's a detailed guide regarding the **transfer of TIN number (VAT registration) of a deceased sole proprietor in Karnataka**:
---
### Can the TIN number be transferred to legal heir?
* **TIN registration is in the name of the sole proprietor (deceased).**
* Legally, VAT registrations are **non-transferable** as such. However, the **legal heir can continue the business** and **request the VAT department to transfer the registration** in their name as a successor to avoid disruptions.
---
### Procedure for Transfer of VAT Registration in Karnataka on Death of Proprietor:
1. **Intimation to the Commercial Taxes Department:**
* The legal heir should submit an application to the local VAT officer mentioning the death of the proprietor and request for transfer/change of name in the VAT records.
2. **Documents typically required:**
* **Death certificate** of the deceased proprietor.
* **Legal heir certificate** or **succession certificate** issued by competent authority.
* **Will copy** (if applicable) indicating the business is bequeathed to you.
* **Affidavit** from all legal heirs agreeing to transfer the VAT registration to you (sometimes required to prevent disputes).
* Copies of **last VAT returns** filed by the deceased.
* Copy of the **existing TIN certificate**.
* Proof of identity and address of the legal heir.
3. **Stock details & Input VAT credit:**
* Since input VAT has been paid on the existing stock, the legal heir should declare the stock position and carry forward the input VAT credit as per the last return filed.
* This continuity is generally accepted if the business activity remains the same.
4. **Submission and verification:**
* After submitting the above documents, the VAT department will verify and process the request to update the VAT registration in the legal heir's name.
---
### Status of TIN Number after death of proprietor:
* The **TIN remains valid** until the VAT department is formally notified and records updated.
* Legally, the proprietor ceased to exist on date of death, but the business continuity is recognized once legal heir notifies the department.
* Without such intimation, the registration may be considered inactive or liable for cancellation.
---
### Important Notes:
* **Do you need affidavit from other legal heirs?**
Usually yes, to avoid future disputes and to ensure smooth transfer, all legal heirs may be required to give an affidavit consenting to the transfer.
* **Can you operate business with existing TIN in your name without formal transfer?**
Legally, no. The TIN is in the deceased proprietor's name, so proper transfer should be done to comply with VAT laws.
* **If business structure changes (like incorporation of company or partnership), then a fresh VAT registration is needed.**
---
If you want, I can help you draft a formal application letter for transfer of TIN to legal heir, or provide templates for affidavit or legal heir certificates. Would that help?
---
### Can the TIN number be transferred to legal heir?
* **TIN registration is in the name of the sole proprietor (deceased).**
* Legally, VAT registrations are **non-transferable** as such. However, the **legal heir can continue the business** and **request the VAT department to transfer the registration** in their name as a successor to avoid disruptions.
---
### Procedure for Transfer of VAT Registration in Karnataka on Death of Proprietor:
1. **Intimation to the Commercial Taxes Department:**
* The legal heir should submit an application to the local VAT officer mentioning the death of the proprietor and request for transfer/change of name in the VAT records.
2. **Documents typically required:**
* **Death certificate** of the deceased proprietor.
* **Legal heir certificate** or **succession certificate** issued by competent authority.
* **Will copy** (if applicable) indicating the business is bequeathed to you.
* **Affidavit** from all legal heirs agreeing to transfer the VAT registration to you (sometimes required to prevent disputes).
* Copies of **last VAT returns** filed by the deceased.
* Copy of the **existing TIN certificate**.
* Proof of identity and address of the legal heir.
3. **Stock details & Input VAT credit:**
* Since input VAT has been paid on the existing stock, the legal heir should declare the stock position and carry forward the input VAT credit as per the last return filed.
* This continuity is generally accepted if the business activity remains the same.
4. **Submission and verification:**
* After submitting the above documents, the VAT department will verify and process the request to update the VAT registration in the legal heir's name.
---
### Status of TIN Number after death of proprietor:
* The **TIN remains valid** until the VAT department is formally notified and records updated.
* Legally, the proprietor ceased to exist on date of death, but the business continuity is recognized once legal heir notifies the department.
* Without such intimation, the registration may be considered inactive or liable for cancellation.
---
### Important Notes:
* **Do you need affidavit from other legal heirs?**
Usually yes, to avoid future disputes and to ensure smooth transfer, all legal heirs may be required to give an affidavit consenting to the transfer.
* **Can you operate business with existing TIN in your name without formal transfer?**
Legally, no. The TIN is in the deceased proprietor's name, so proper transfer should be done to comply with VAT laws.
* **If business structure changes (like incorporation of company or partnership), then a fresh VAT registration is needed.**
---
If you want, I can help you draft a formal application letter for transfer of TIN to legal heir, or provide templates for affidavit or legal heir certificates. Would that help?
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