https://www.taxtmi.com/forum/issue?id=120289 On the proprietor's death, the deceased's GST registration must be cancelled via Form GST REG-16 and the successor obtain new registration via Form GST REG-01 indicating succession. The transfer qualifies as a transfer as a going concern and is not a taxable supply; absent input tax credit no ITC-02 filing is required. The successor must intimate the jurisdictional GST officer, update regulatory registrations, open a new bank account and preserve succession documentation. The legal heir must file the deceased's final income tax return and remains liable for tax, interest or penalty to the extent provided by statute. en-us Fri, 25 Jul 2025 16:51:27 +0530 Sat, 26 Jul 2025 11:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120289 On the proprietor's death, the deceased's GST registration must be cancelled via Form GST REG-16 and the successor obtain new registration via Form GST REG-01 indicating succession. The transfer qualifies as a transfer as a going concern and is not a taxable supply; absent input tax credit no ITC-02 filing is required. The successor must intimate the jurisdictional GST officer, update regulatory registrations, open a new bank account and preserve succession documentation. The legal heir must file the deceased's final income tax return and remains liable for tax, interest or penalty to the extent provided by statute. Discussion-Forum GST Fri, 25 Jul 2025 16:51:27 +0530 https://www.taxtmi.com/forum/issue?id=120289