LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

Gst cancellation on death

gauri agrawal (self employed) (223 Points)

29 August 2021

Respected experts please guide me as to what will be best solution to below mentioned issue.
A proprietor dies in mid of march 2021, legal heirs instead of applying for cancellation continue to file gst return till august 2021 under the sign of deceased assessee.
Now how should we proceed to apply for cancellation?

Reply
Follow
Share

4 Replies

VISHAL JAIN (Self Employeed) (169 Points)
Replied 29 August 2021

Yes go for cancellation and transfer business to new GSTN and choose category applying as in case of death of the proprietor.

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 30 August 2021

First of all , in such situation the legal hier are bound to bring it to the notice of department.
any way file the cancellation on reason death of proprietor & if any SCN is issue in this regard need clarify by giving the valid reason for not informing the department in this case

gauri agrawal (self employed) (223 Points)
Replied 01 September 2021

Thanks for information i will apply for cancellation, whereby the date from which cancellation is sought will be from September 2021. Kindly provide valuable inputs if i am wrong.