https://www.taxtmi.com/forum/issue?id=120514 On a sole proprietor's death the existing GSTIN is treated as cancelled and the legal heir must obtain a new GST registration; invoices issued after death must not use the deceased proprietor's GSTIN. Pre death supplies with no invoice should be addressed by the successor under the new GSTIN consistent with the one month invoice timing rule, or, where permitted, by issuing invoices dated before death to avoid use of the cancelled GSTIN. Consult the jurisdictional GST office for local guidance. en-us Sat, 04 Oct 2025 17:26:10 +0530 Thu, 09 Oct 2025 17:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120514 On a sole proprietor's death the existing GSTIN is treated as cancelled and the legal heir must obtain a new GST registration; invoices issued after death must not use the deceased proprietor's GSTIN. Pre death supplies with no invoice should be addressed by the successor under the new GSTIN consistent with the one month invoice timing rule, or, where permitted, by issuing invoices dated before death to avoid use of the cancelled GSTIN. Consult the jurisdictional GST office for local guidance. Discussion-Forum GST Sat, 04 Oct 2025 17:26:10 +0530 https://www.taxtmi.com/forum/issue?id=120514