25 June 2019
Kindly answer the following queries relating to the Death of Proprietor:- 1. Whether we can continue the business with the existing GST Number till the Succession Certificate received. 2. Date of Cancellation (whether it will be date of death or any other date) 3. Whether there is a time limit within which we have to apply for new registration. 4. How we can file the pending GST Returns of the existing GST.
26 June 2019
1. No after death no further business i the same GSTIN. 2. In case of death intimation is required to be given as per law and date of cancellation will be the date of death in online application, effective date of cancellation will be mentioned in order for cancellation which in probablity will be the date from which cancellation is sought i.e. date of death. 3.If input credit is lying in credit ledger of GSTIN of dead properietor then it can be transferred to transferee GSTIN within such time as is prescribed in GST Act and rules.
01 July 2019
1. Since the business is running after death by legal heir how we can claim input after the date of death.
2. Whether we can apply for new registration by using legal heir certificate