Gst cancellation if sole proprietor dies

Others 313 views 6 replies
Procedure to cancel gst and transfer to legal heir due to death of sole proprietor
Replies (6)
First obtain new registration. transfer itc then cancel old registration
The successor or legal heir has to first submit the death certificate of the sole proprietor and the succession certificate to the jurisdictional proper officer as documentary evidence. The proper officer will then add the successor as the authorised signatory for the deceased sole proprietor. Note that in case the successor is a minor, his legal guardian would be the authorised signatory.

A temporary username and password will be sent to the e-mail address of the newly added authorised signatory. Using these temporary credentials and the first-time login link, the successor can now login to the account of the sole proprietor. He will be asked to change the username and password immediately.Upon successful login, he will have to file Form GST ITC-02 using the same registration, i.e. registration of the deceased sole proprietor. The form has to be filed after filling in the relevant details.

To complete the transfer of ITC, the successor has to accept such transfer using his registration. After the transfer is complete, he can now proceed with the cancellation of registration of the deceased sole proprietor.
Agree
Thank you..can daughter in law get sucession certificate?
Yes she can
Not series


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
23 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
27 May 2026
Audit Assitant

Virender K Gupta and Co

New Delhi

B.Com

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details