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Death of Proprietor in GST

nkpanchal (CA Practice ) (76 Points)

17 June 2021

Proprietor has died in May 2021. Should we wait up to 30 June for filing GST Returns or proceed for cancellation of GSTIN ? The Business has been taken over by his legal heir.

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5 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 17 June 2021

So his legal heir will be responsible for filing return

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Ankit Neema (2742 Points)
Replied 17 June 2021

Apply new GSTN in the name of Legal Heir, and in deceased GST account shown as transfer of business to legal heir.

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CS Advocate Abhishek Goyal (M Com FCS LLB M-AIMA ) (13726 Points)
Replied 08 July 2021

File return up to the date of death. Obtain new registration in the name of successor. If any utilized ITC remains in the e ledger of the deceased, you can transfer it to new registration through ITC-02. Mention death of prop. as the reason for cancellation and also select death of prop while filing new registration application. After cancellation by appropriate authority you need to file GSTR-10 within 90 days of order of cancellation. You can also declare stock in application for cancellation along with inputs that have been transferred to legal heir on going concern basis. Reversal of ITC held in stock does not apply in case of death of properietor when business is transferred on going concern basis.