hi.
taxpayer deceased & his registration is cancelled suo moto. Legal heir not carrying on the business & business is closed. Legal heir knows about this gst registration when he received letter from gst department for revocation of cancellation of registration. legal heir not interested in revocation because business was closed on death of taxpayer. I have a query that suo moto cancellation by dept. is final registration cancellation or legal heir has to separately again apply for cancellation by submitting death certificate of taxpayer, filing gstr 10 ?
CAclubindia
