https://www.taxtmi.com/forum/issue?id=115598 Death of a partner dissolves the partnership by operation of law. The firm must inform the tax authority and amend its GST registration within the statutory notification period; GST returns already filed under the firm's registration remain intact. Income tax treatment is independent and the surviving proprietor may file income tax returns in his name. Failure to notify/amend can attract statutory GST penalties for false registration particulars or non compliance. The remedial step is to notify the department, amend the registration certificate while the registration number continues, and regularise records. en-us Sun, 27 Oct 2019 09:29:08 +0530 Thu, 23 Jan 2025 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115598 Death of a partner dissolves the partnership by operation of law. The firm must inform the tax authority and amend its GST registration within the statutory notification period; GST returns already filed under the firm's registration remain intact. Income tax treatment is independent and the surviving proprietor may file income tax returns in his name. Failure to notify/amend can attract statutory GST penalties for false registration particulars or non compliance. The remedial step is to notify the department, amend the registration certificate while the registration number continues, and regularise records. Discussion-Forum GST Sun, 27 Oct 2019 09:29:08 +0530 https://www.taxtmi.com/forum/issue?id=115598