TMI BlogDeath of Sole ProprietorX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, Please suggest in case of death of sole Proprietor, if some GST Returns were not filed before death , so now how to file those Returns through successor. Here, successor is also GST Registered Taxpayer, So what process we need to follow to file earlier pending GST Returns to succeed business of Proprietor ? Also When to proceed for cancellation of GST registration of said Propriet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or ? Thanks ! - Reply By RAHUL AGRAHARI - The Reply = Dear Ashiesh Prremji, Option -1 if there are transactions in the period of non-filling of GST return - you can file the return by the id pw. Option-2 if there are no transactions in the period of non-filling of GST return you can request for cancel the GST registration since no transactions in the firm . (Note- Make sue, there must not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any due liability of GST before filling the gst cancellation and after cancellation you can download the GST cancellation certificate from - SERVICE-USER SERVICES-VIEW/DOWNLOAD CERTIFICATE ) Thanks - Reply By Ashiesh Prremji - The Reply = Thank You for Reply! First thing, we have liability to pay for earlier pending Returns. So, in Option I, please clarify your points. How can we use d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceased person id pw to verify. Sir, correct me if i am wrong, in that case only legal heir can file all Returns if legal hier is unregistered then he/she needs to take GST registration under Section 22 with reason death of Proprietor. Here legal heir already GST registered party, so my concern is how to add legal heir to pay all liability to continue such business as successor ? As i use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to add authorized signatory, portal shows error such PAN is registered, if i go for cancellation which option should select whether Death of Proprietor or Transfer of Business . Please clarify how to proceed.... - Reply By KASTURI SETHI - The Reply = Dear Ashish Prem Ji, The following circular can help you for all purposes :- Input Tax Credit (ITC) - Transfer of ITC in case of de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ath of sole proprietor - Clarification Circular No. 96/15/2019-GST, dated 28-3-2019 - Death of Sole Proprietor - Query Started By: - Ashiesh Prremji Dated:- 27-10-2020 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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