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What is the procedure for cancellation of GST registration by legal heir in case of death of proprietor?

Reply

Dear Sir,

Filing for cancellation of registration by legal heir in case of death of sole proprietor is as follows:

1. Visit jurisdiction officer to submit the death certificate of the sole proprietor along with the succession certificate as documentary evidence.

2. Jurisdiction officer will add legal heir as the authorized signatory on the GST portal.

3. Apply for new registration.

4. Once new registration is approved, apply for transfer of ITC by filing FORM GST ITC-02 to the new entity.

5. Username and Temporary password reset will be communicated to the e-mail address of the newly added authorized signatory.

6.  Newly added authorised signatory needs to login to the GST portal using the first time login link.

7. Post login, change the username and password with the username and temporary password emailed on the newly added e-mail address of the Primary authorized Signatory.

8. Submit application for cancellation and select the “Death of proprietor” as reason of cancellation of registration and attach sufficient proof.

As per section 93 of CGST Act, 2017  if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act;