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Adding legal heir in GST portal post death of assessee

01 October 2020

1.What is the laid procedure for adding legal heir in GST registration of the assessee so that pending returns can be filed?
2.Is filing GST Form-14 correct way if doing so?
3.If filing GSTR-14 is not correct, then what are the consequences of doing it if already done?

Thanks in advance.

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5 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 01 October 2020

Dear what amendment you have made in Registration. ?????

If legal heir wants to carry on the business , need grant fresh Registration & the business of deceased assessee can transfer into that fresh Registration .

For detail procedure how to transfer business in this case kindly refer Circular 96/15/2019

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Mohan Kale (358 Points)
Replied 02 October 2020

Sir,
My 1st point is my question to know the legal way of adding legal heirs name as signatory after demise of the assessee.
Is only adding legal heirs name as 'Authorised Signatory' in assessee's GST registration through filing Form14 enough to file pending GST returns post demise of the assessee or one has to follow the procedure which would be the answer to point 1 above?
And if filing only Form-14 for changing authorised signatory from assessee to legal heir is wrong but still done by legal heir then what are the consequences?

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 03 October 2020

There is no harm in adding Legal Heir as authorio Signatory & can file remaining returns but need inform the department about such amendment.

Mohan Kale (358 Points)
Replied 03 October 2020

The procedure I read says that an application along with proof of being legal heir is required to be filed with jurisdictional officer and officer adds the name. It does not say one can file form 14. That's surprising.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 15 October 2020

Dear Mohan

I knew that you legal heir need to personally meet Jurisdiction Tax officer & the same has been specified in said circular. But as I misread your query that you have filed amendment, hence if it is already filed amendment, in that case nothing can be done .

So kindly do read the above mentioned circular & act accordingly.