change of consitution of firm

20 July 2018

I have a firm registered under GST as partnership, now I want to change in properitor ship.
who I can do this

Reply
Follow
Share

2 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 20 July 2018

GST registration is PAN based.

Change in the constitution of business from Partnership to Proprietorship will result in change of PAN.

So, to carry on the business with changed constitution and same GSTIN is not possible.

Hence, Partnership GSTIN must be cancelled and new GSTIN for proprietorship shall be applied.

2 Like

Vinod Babu (24191 Points)
Replied 20 July 2018

Yes agreed with Mr Deepak.
You can take new gst registration.

1 Like

Start a New Discussion