Kuber, a registered person under GST as the proprietor of M/s Natraj Restaurant died on 15.07.2020 and left behind his wife & son. His son wants to continue the business of the deceased father and therefore consulted

CS Executive · Tax Laws · PYQS · December 2021
Kuber, a registered person under GST as the proprietor of M/s Natraj Restaurant died on 15.07.2020 and left behind his wife & son. His son wants to continue the business of the deceased father and therefore consulted the tax consultant to complete the formalities under the CGST Act, 2017. The consultant had given which out of the following advices to the son for carrying the business of Natraj Restaurant after the death of his father.
(A) The son should get himself registered by filing application in GST-REG - 01under the name of M/s Natraj Restaurant, in his own PAN and should also file form GST-ITC - 02.
(B) The son can get the authorized signatory changed by filing an application to the proper officer and can continue the same business in the capacity of legal heir.
(C) The son should close the old firm and start new business under different name or in the same name by filing application for registration.
(D) The son should do business in the capacity of a Manager and by making the wife of deceased (his mother) as the proprietor of M/s Natraj Restaurant.

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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