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

1. File the pending GST returns for the financial year 2024-25. 
2. 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. 
3. Pay any applicable late fees or penalties
4. Apply for cancellation of registration
5. MOnitor for further communications

thanks sir ,

but I fail to understand how come we didn't received any notice since 20-21 but only now receiving notice only for 24-25 ?

Government.athorities takes time and ready to put penalty intime.so tax payers must be careful

When a GST-registered person passes away, the legal heirs have two immediate steps: apply to amend the registration to appoint the legal heir as authorized signatory using Form GST REG-14, and then file a cancellation application under Section 29 with the death certificate and legal heir documentation. The GSTR-3A notice under Section 46 (for non-filing) should be replied to through the portal with a written explanation and a copy of the death certificate. Do not ignore the notice, as the GST department can proceed to best judgment assessment under Section 62 if there is no reply within the stipulated time. This [GST registration cancellation guide](https://taxgarden.in/blog/gst-registration-cancellation-revocation-guide-india) covers the cancellation process including the documentation checklist for inherited and closed business situations.