Notification

Dear Friends

What is to be done in case of death of proprietor

Section 22(3) read with Circular No 96/15/2019-GST  

(a) First Step:- Apply GST No of Successor or Legal Heir with selecting the Reason for applying GST Registration as "death of proprietor"

(b) Second Step :- Fill form ITC-02 in the login of deceased person and fill the GST No of the legal heir in that form

(c) Third Step:- Cancel the GSTIN of the deceased person,

Regards

CA Rahul Gupta

+91-80535-55086