If a GST (Goods and Services Tax) holder—meaning a registered taxpayer—has expired (passed away)

 

If a GST (Goods and Services Tax) holder—meaning a registered taxpayer—has expired (passed away), here are the steps to handle the GST registration and related matters:

1. Inform the GST Department

• The legal heir or authorized representative of the deceased taxpayer should notify the GST department about the death.

2. Apply for Transfer of GST Registration

• The legal heir or authorized person can apply for the transfer of the GST registration of the deceased.

• According to GST rules, the registration can be transferred to a legal heir or a nominated person.

• This requires submitting an application to the GST officer, along with the death certificate and legal heir documents.

3. Filing Pending Returns and Settlement

• The legal heir or authorized person is responsible for filing any pending GST returns of the deceased.

• Any pending GST liabilities must be paid.

• Settlement of outstanding dues is necessary to close or transfer the registration.

4. Cancellation of GST Registration (If Business Discontinued)

• If the legal heir does not wish to continue the business, they should apply for cancellation of the GST registration.

• Cancellation can be applied online through the GST portal.

5. Maintain Proper Records

• Keep all documents, including the death certificate, legal heir certificate, and communication with GST authorities.

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Summary:

• Notify GST department about the death.

• Legal heir applies for transfer or cancellation of GST registration.

• File pending returns and pay dues.

• Submit all required documents.