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Death of Proprietor in GST

nkpanchal (CA Practice ) (76 Points)

17 June 2021  

Proprietor has died in May 2021. Should we wait up to 30 June for filing GST Returns or proceed for cancellation of GSTIN ? The Business has been taken over by his legal heir.

 5 Replies

Sourav (Student) (23887 Points)
Replied 17 June 2021

So his legal heir will be responsible for filing return

Ankit Neema (2732 Points)
Replied 17 June 2021

Apply new GSTN in the name of Legal Heir, and in deceased GST account shown as transfer of business to legal heir.
1 Like

CS Abhishek Goyal (M Com FCS LLB M-AIMA ) (10311 Points)
Replied 08 July 2021

File return up to the date of death. Obtain new registration in the name of successor. If any utilized ITC remains in the e ledger of the deceased, you can transfer it to new registration through ITC-02. Mention death of prop. as the reason for cancellation and also select death of prop while filing new registration application. After cancellation by appropriate authority you need to file GSTR-10 within 90 days of order of cancellation. You can also declare stock in application for cancellation along with inputs that have been transferred to legal heir on going concern basis. Reversal of ITC held in stock does not apply in case of death of properietor when business is transferred on going concern basis.

Sourav (Student) (23887 Points)
Replied 31 July 2021

Agree with above comment

Nidhi (Chief Accountant) (2060 Points)
Replied 31 July 2021

Apply new GSTN in the name of Legal Heor, and proceed to trasfer business and ITC credit to new GSTIN

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