How to Change GST number , If a proprietor dies ?

By | December 18, 2017
(Last Updated On: December 18, 2017)

How to Change GST number , If a proprietor dies ?

In case of death of Proprietor, Existing GSTN number will be cancelled .

Cancellation of registration .

Section 29(1) of CGST Act 2017 :-

The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration in such manner and within such period as may be prescribed, having regard to the circumstances where,—

(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or

(b) there is any change in the constitution of the business; or

……

You have to Apply fresh/ New GSTN number  if business is continued …

Persons liable for registration.

Section 22(3) of CGST Act 2017 :-

“ Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.”

 

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