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Death of Proprietor ..NEW GSTIN procedures ?

15 April 2021

Proprietor of a firm expired due to COVID yesterday.Now what courses are to be taken.It is decided that his wife to be made proprietor because children are minor..
what steps are to be taken ..New Registration / old Registration cancel ?/ tratment of Stocks ...Please guide and Help me ..Step by step Actions to be taken...
thanks

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4 Replies

CA ABHAY GUPTA (Practice) (3230 Points)
Replied 16 April 2021

In this case new registration will be taken and reason for new registration will be death of proprietors and put his GSTN, surrender deceased GSTN and mention the reason death of proprietor, stock in hand will be transfer to new registration and deceased need not to pay tax.

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CA Puja Sharma (Chartered Accountant) (4969 Points)
Replied 16 April 2021

New registration will have to be applied for. Cancellation of registration will have to be applied for the old GSTIN after the transfer of the ITC.

ITC in the hands of the old GSTIN will be transferred to the new GSTIN.

The successor or legal will first submit the death certificate of the sole proprietor and the succession certificate to the GST officer as evidence. The proper officer will then add the successor as the authorised signatory for the deceased sole proprietor.

A temporary username and password will be sent to the e-mail address of the newly added authorised signatory. Using these temporary credentials and the first-time login link, the successor can now login to the account of the sole proprietor. Upon successful login, he will have to file Form GST ITC-02 using the same registration, i.e. registration of the deceased sole proprietor. The form has to be filed after filling in the relevant details.

To complete the transfer of ITC, the successor has to accept such transfer using his registration. After the transfer is complete, he can now proceed with the cancellation of registration of the deceased sole proprietor.

Prem Kewalramani (292 Points)
Replied 16 April 2021

Whether in this case GSTR1 (Q) of March 2021and GSTR 3 B can be filed by using DSC of the deceased..

CA ABHAY GUPTA (Practice) (3230 Points)
Replied 16 April 2021

As said by CA Puja Sharma Ji, you cannot use DSC of deceased person, legal heir need to approach to GST Officer with death certificate and his legal heir proof to add his/her name as authorised signatory to file pending return, transfer of ITC if any and cancellation of GSTN if wants to get new.