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GST Return After Death of Assesse

01 September 2018

Sir one of my clients having proprietary firm died in February 2018 and the said fim now run by his son. They have made sale and purchase transaction using GST no. of his father and we have filled GST return of using that GST no till March and we have not surrendered that GST No. till now.
My question is that can we use GSTN No. of demised person for purchasing and selling goods.
Is there any provision under GST Act for Adding legal heirs?

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4 Replies

Vatsla Alagh (1545 Points)
Replied 01 September 2018

Its better to surrender the same and get a new one in his son's name. As the PAN belongs to person who is no more so filing return in his name might become a problem later

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Vinod Babu (24196 Points)
Replied 02 September 2018

Yes, please surrender your gst registration at the earliest.
Take a new registration in the name of proprietor's son.

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 02 September 2018

If you surrender the GSTN , have to pay tax on stock .

So you have 2 option :
Option 1.
1.Take New registration for son
2. Trf the stock by raising Tax Invoice from father firm to son's firm alteast you can avail itc of stock in son's firm.

Option 2.

The business can Transfer without paying Tax.

While in process of cancellation of Father,s GSTN , it ask for Reason for cancellations , Select "Change in Constitution" , next it will ask the GSTN of Transferee (Son) provide the GSTN of Son & Submit the application .

File ITC 02 to Transfer any balance in Electrinic Credit Ledger

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