https://www.taxtmi.com/forum/issue?id=116814 If transactions exist for unfiled periods, pending GST returns must be filed and liabilities paid; the responder suggests using the deceased proprietor's portal credentials as one option. If no transactions existed, the proprietor's GST registration may be cancelled for no transactions, subject to settlement of dues and downloading the cancellation certificate. If the legal heir is unregistered they must obtain GST registration to succeed the business; an already-registered heir may encounter portal issues when added as authorized signatory. A circular on transfer of input tax credit on death of a proprietor is cited. en-us Tue, 27 Oct 2020 15:50:19 +0530 Thu, 23 Jan 2025 15:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116814 If transactions exist for unfiled periods, pending GST returns must be filed and liabilities paid; the responder suggests using the deceased proprietor's portal credentials as one option. If no transactions existed, the proprietor's GST registration may be cancelled for no transactions, subject to settlement of dues and downloading the cancellation certificate. If the legal heir is unregistered they must obtain GST registration to succeed the business; an already-registered heir may encounter portal issues when added as authorized signatory. A circular on transfer of input tax credit on death of a proprietor is cited. Discussion-Forum GST Tue, 27 Oct 2020 15:50:19 +0530 https://www.taxtmi.com/forum/issue?id=116814