28 April 2025
One of my client had expired during last January, 2025. He could not transfer his GSTIN to his survivor due to non-receipts of death certificate of deceased. The death certificate was received on 25.04.2025 only. But the business of the deceased was run by her husband (Survivor) till now. Whether the husband of the deceased can file GSTR of the deceased upto April,2025 ? As now, the husband can transfer deceased's GSTIN to his own name.
28 April 2025
File GSTR of deceased till the date of death. GSTIN can't be transferred. Obtain new GSTIN in the name of husband and file GSTR from the date of GST registration.