Gst cancellation if sole proprietor dies

Procedure to cancel gst and transfer to legal heir due to death of sole proprietor
Replies (6)
Quick Summary
If a sole proprietor passes away, their business's GST registration needs to be cancelled and any remaining Input Tax Credit (ITC) transferred to a legal heir. The successor must first obtain a succession certificate and submit it along with the death certificate to the tax authorities. They will then be added as an authorised signatory to the deceased's GST account. Subsequently, Form GST ITC-02 must be filed to transfer the ITC, after which the original GST registration can be cancelled.

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

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