Processto cancellation of Registration by legal heir in case of Death of soleproprietor
Steps
Ø Visitjurisdiction officer to submit the death certificate of sole proprietor alongwith the succession certificate as documentaryevidence
Ø Jurisdictionofficer will add legal heir as the authorized signatory on the GST portal
Ø Applyfor new registration
Ø Oncethe new registration is approved, apply for transfer of ITC by filing FORM GSTITC -02 to new entity
Ø Usernameand temporary password reset will be communicated to the e-mail address of thenewly added authorized signatory
Ø Newlyadded authorized signatory needs to login to the GST portal using the firsttime login link
Ø Postlogin, change the username and password with the username and temporarypassword emailed on the newly added e-mail address of the primary authorizedsignatory
Submit applicationfor cancellation and select the “Death of proprietor” as reason of cancellation of registration andattach sufficient proof. 
