Absence of assessee

Absence of assesee is not there

If an assessee (business owner) dies while running a business under the Goods and Services Tax (GST) regime, there are specific steps to be taken:

Legal Heir or Successor Registration:
If the legal heir or successor wishes to continue the business, they need to apply for GST registration in their name.
The balance in the Credit Ledger (any available GST credits) will be transferred to the new registered GST number.
During the registration process, the reason for taking registration must be specified as "Death of Proprietor"1.
Cancellation of GST Registration:
Alternatively, the legal heirs or representatives can apply for the cancellation of the existing GST registration in case of the proprietor’s death.
After cancellation, they can register anew if they choose to continue the business

Post details these are general discussions...