Find
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.
GST
Legal heir continuing a deceased proprietor's business
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 22(3), CGST Act 2017; Rule 8, CGST Rules 2017; Rule 19(1), CGST Rules 2017
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.
Close
- Collect the death certificate and succession or legal heir documents.
- Apply for your own GSTIN in REG-01 with the same business premises.
- Transfer stock and unused ITC through ITC-02 where eligible.
- File pending returns and REG-16 for the old GSTIN as legal heir.
- Update customers and suppliers with the new GSTIN.
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.