Get 3 Yrs of CCI Pro Membership at Greater Value. Subscribe Now!

Gst cancellation on death

466 views

Save Share

gauri agrawal

self employed

139 Points Posted on 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?

Replies (4)

Quick Summary

This discussion addresses the process of cancelling GST registration after the proprietor's death. It advises legal heirs on how to proceed with cancellation, even if returns were filed under the deceased's name after their passing. The recommended approach involves applying for cancellation citing the proprietor's death and potentially transferring the business to a new GSTN.

VISHAL JAIN

Self Employeed

119 Points Posted on 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

29904 Points Posted on 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

139 Points Posted on 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.