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Will the GST registration of a person be cancel...

Will the GST registration of a person be cancelled if he dies?

Will the GST registration of a person be cancelled if he dies?

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Chiranjibi Jun. 25, 2018

The following requirements are checked before cancelling the GST registration of a person who has passed away.

(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

(c) the taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24.

If anyone of these requirements is satisfied, the GST registration of a registered person, who has passed away, shall be cancelled

Will the GST registration of a person be cancelled if he dies?

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