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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Procedural Compliance under GST

Under the CGST Act, 2017, the proper officer may cancel a registration on his own motion, or on an application by the registered person. In which of the following situations does the Act expressly allow the application to be filed by the legal heirs?

The legal heirs may apply for cancellation where the registered person has died. Section 29(1) allows cancellation on the officer's own motion, on the registered person's application, or on the legal heirs' application in case of the person's death. Other grounds do not give legal heirs this role.

  1. AWhere the registered person has diedCorrect
  2. BWhere the business has been amalgamated with another entity
  3. CWhere the registered person has not furnished returns
  4. DWhere registration was obtained by fraud

Explanation

Section 29(1) allows cancellation on the officer's own motion or on an application filed by the registered person or by his legal heirs in case of death of such person. Amalgamation is a ground for cancellation, but the legal heirs' application relates only to death. Fraud and non-filing fall under the officer's own-motion powers in section 29(2).

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