GST
Legal heir gets GSTR-3A for deceased owner
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Facts
The legal heir should file the pending returns, then apply to cancel the registration. Keep the death certificate and heir documents ready.
Provisions and law
- Sec 46, CGST Act 2017A registered person who fails to file a return under Sec 39, 44, 45 or 52 gets a notice to file within 15 days
- Sec 93, CGST Act 2017Legal representative who continues the business is liable for its dues; if the business is closed, liability is limited to the estate
Analysis
Sec 93 makes the legal representative liable for the deceased person's GST dues; if the business is closed, the liability is limited to the value of the estate. File pending returns with any tax due, then file REG-16 for cancellation. Example: three months of nil returns pending; file them and cancel. If the business continues, the heir also needs a new GSTIN.
Conclusion
- Collect the death certificate and legal heir proof.
- File pending returns from the existing login.
- Apply for cancellation in REG-16.
- If continuing, register in your own name.
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