Submit GST Cancellation via FORM GST REG-16 within 30 Days; Legal Heir Handles Sole Proprietor's Case

An application for cancellation of GST registration must be submitted electronically using FORM GST REG-16, detailing inputs, finished goods, and capital goods in stock, along with the payment for liabilities. The application should be filed within thirty days of the event necessitating cancellation, either directly or through a Facilitation Centre. In the event of a sole proprietor's death, the legal heir or successor must apply for cancellation. If the business continues, it is considered a transfer, allowing credit transfer per CGST regulations. The transferee assumes responsibility for the deceased's tax obligations.