Dear All
please suggest me that one of proprietor client is dead and he had a legal heir..
now i want to file gstr 4 of oct-december 2018 and application of closure of business so before doing this what consequences should be followed....
please suggest me as early as early possible
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Death of proprietor
Replies (1)
What will happen in the case of the death of a proprietor under GST?
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7 ANSWERS

Kaushik Hoysala, Offers Accounting solutions to Startups through Wazzeer.com
Answered Jan 22, 2018
Sole Proprietorship is not a firm registered under MCA (OPC, Pvt. Ltd Company or LLP) and it has no perpetual existence. Sole Proprietorship ceases to exist if the proprietor dies. The PAN of the sole proprietor and the firm is same and hence if the Proprietor dies, the registration for GST becomes void. However, for the purpose of records, the natural heir of the deceased proprietor should submit the Death Certificate to GST department to cancel such registration. If there is any outstanding GST amount to be paid, it has to be done.
In case, you want to continue the business with the same registration number, you will have to submit the proofs that you are the natural heir of the deceased along with your KYC documents (PAN and other address proofs) and get the registration on your name.
Answer
1011
Follow
Request
More
Ad by Logo Infosoft
Looking for a mobile ERP solution with GST compliance?
Reduce complexity and grow your company with Vyapari app. Zero tension on GST compliance.
Sign Up
7 ANSWERS

Kaushik Hoysala, Offers Accounting solutions to Startups through Wazzeer.com
Answered Jan 22, 2018
Sole Proprietorship is not a firm registered under MCA (OPC, Pvt. Ltd Company or LLP) and it has no perpetual existence. Sole Proprietorship ceases to exist if the proprietor dies. The PAN of the sole proprietor and the firm is same and hence if the Proprietor dies, the registration for GST becomes void. However, for the purpose of records, the natural heir of the deceased proprietor should submit the Death Certificate to GST department to cancel such registration. If there is any outstanding GST amount to be paid, it has to be done.
In case, you want to continue the business with the same registration number, you will have to submit the proofs that you are the natural heir of the deceased along with your KYC documents (PAN and other address proofs) and get the registration on your name.
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