Death of Sole Proprietor

[Ashiesh Prremji]

Dear Sir,

Please suggest in case of death of sole Proprietor, if some GST Returns were not filed before death , so now how to file those Returns through successor. Here, successor is also GST Registered Taxpayer, So what process we need to follow to file earlier pending GST Returns & to succeed business of Proprietor ?

Also When to proceed for cancellation of GST registration of said Proprietor ?

Thanks !

[RAHUL AGRAHARI]

Dear Ashiesh Prremji,

Option -1 if there are transactions in the period of non-filling of GST return - you can file the return by the id pw.

Option-2 if there are no transactions in the period of non-filling of GST return you can request for cancel the GST registration since no transactions in the firm .

(Note- Make sue, there must not be any due liability of GST before filling the gst cancellation and after cancellation you can download the GST cancellation certificate from - SERVICE-USER SERVICES-VIEW/DOWNLOAD CERTIFICATE )

Thanks

[Ashiesh Prremji]

Thank You for Reply!

First thing, we have liability to pay for earlier pending Returns.

So, in Option I, please clarify your points. How can we use deceased person id pw to verify. Sir, correct me if i am wrong, in that case only legal heir can file all Returns & if legal hier is unregistered then he/she needs to take GST registration under Section 22 with reason death of Proprietor.

Here legal heir already GST registered party, so my concern is how to add legal heir to pay all liability & to continue such business as successor ? As i use to add authorized signatory, portal shows error such PAN is registered, if i go for cancellation which option should select whether " Death of Proprietor" or "Transfer of Business".

Please clarify how to proceed....

[KASTURI SETHI]

Dear Ashish Prem Ji,

The following circular can help you for all purposes :-

Input Tax Credit (ITC) - Transfer of ITC in case of death of sole proprietor - Clarification

Circular No. 96/15/2019-GST, dated 28-3-2019

AI Summary

Guidance on Filing GST Returns and Handling Registration Post Sole Proprietor's Death Under Relevant Procedures and Circulars. A user inquired about the procedure for filing pending GST returns and managing GST registration following the death of a sole proprietor. The successor, who is also a GST-registered taxpayer, seeks guidance on filing returns and continuing the business. Suggestions included using the deceased's credentials for filing or canceling the registration if no transactions occurred. The successor must address any outstanding liabilities and consider legal heir registration if not already registered. Clarification was sought on adding the legal heir as an authorized signatory and choosing the correct option for GST cancellation. A circular was referenced for further guidance.