What is the process to cancel the registration in case of death of sale proprietor by the legal heir?

What is the process to cancel the registration in case of death of sale proprietor by the legal heir?

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1. Just visit at jurisdiction officer to submit the death certificate of sole proprietor along with the sequence certificate as documentary proof.
2. Jurisdiction officer will add legal successor as the authorized signatory on the GST Portal.
3. Apply for the new registration
4. Once new registration is approved, apply for transfer of ITC by filing FORM GST ITC-02 to the new entity.
5. Username and Temporary password reset will be communicated to the e-mail address of the newly added authorized signatory.
6. Newly added authorized signatory needs to login to the GST portal using the first time login link
7. Post login, change the username and password with the username and temporary password emailed to the newly added e-mail address of the primarily authorized signatory.
8. Submit the application for cancellation and select the “death of proprietor”as the reason for cancellation of registration and attach sufficient proof.

Answered on March 7, 2018.
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