GST notice in Form GSTR-3A issued u/s 46 to person who is no more .

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Prakhar

BUSINESSMAN

153 Points Joined January 2021

Dear members ,

my grandfather was proprietor of a retail medical store ,he was registered under composition scheme ,he expired in nov,2019 .after his sad demise his medical store was closed same year(FY 2019-20 ) as nobody was able to look after it ,no one surrendered GST or filed it for last 5 years ,no notice was received in these past years ,now suddenly my uncle who has his mail id has received this GST notice on mail .

"Since, you have not filed return in Form GSTR-4 (Annual) by due date for the financial year 2024-25, a notice in Form GSTR-3A has been issued u/s 46 vide Ref. no. ZA23*****154*5N on 06/07/2025 to you for filing the same."

what is the course of action that is to be taken in such situation ?

kindly guide

thanks and regards ,

Replies (3)

Rama chary Rachakonda

Master in Accounts & high court Advocate

8883 Points Joined December 2011

File the pending GST returns for the financial year 2024-25.
Respond to the Notice: A detailed response should be sent to the GST authorities explaining the circumstances that led to the non-filing of returns. This response should include an explanation of the proprietor's demise and the subsequent clusre of the business. Details of the lack of awareness about GST filings among the heirs or successors.
Pay any applicable late fees or penalties
Apply for cancellation of registration
MOnitor for further communications