Answer

1. F

   Facts

   No. A proprietorship's GSTIN is linked to the proprietor's PAN, so the legal heir who continues the business needs a new registration. The father's GSTIN is cancelled.

2. P

   Provisions and law

   • Sec 22(3), CGST Act 2017When a business is transferred on succession or otherwise, the transferee must get registered from the date of transfer
   • Rule 8, CGST Rules 2017Application for new registration in REG-01, PAN based and State-wise
   • Rule 19(1), CGST Rules 2017Any change in registration details is filed in REG-14 within 15 days of the change; legal name, places of business and partners or directors need officer approval
3. A

   Analysis

   Sec 22(3) makes the person who takes over a business on succession liable to register from the date of transfer, and Rule 19 does not allow a PAN change through amendment. Unused ITC can be moved to the heir's new GSTIN through ITC-02 where the business is transferred with its liabilities. The heir files REG-16 to cancel the father's GSTIN. Get a short CA check of pending returns first.

4. C

   Conclusion

   1. 1Collect the death certificate and succession or legal heir documents.
   2. 2Apply for your own GSTIN in REG-01 with the same business premises.
   3. 3Transfer stock and unused ITC through ITC-02 where eligible.
   4. 4File pending returns and REG-16 for the old GSTIN as legal heir.
   5. 5Update customers and suppliers with the new GSTIN.

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