death case

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sir the sole proprietor assessee has register thorugh his Pan in GST and he got expired on 1.5. 2017 aftr registration. Further his wfe tookover his business want to register under GSt...please tell the procedure to get his wife register under gst and procrdure for deletion of name of his late husband.
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Being proprietorship, she will have to apply fresh under GST, which is possible only after implementation of GST; and get cancelled the provisional registration of her deceased husband.


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