conversion of proprietorship firm in to partnership firm.

Shivam Gupta (3 Points)

08 June 2017  
MrX and Mr Y are brothers running proprietorship business separately.
both are unregistered.
now they want to merge their proprietorship business and wants to get a fresh registration under gst as a partnership firm.
what is the procedure for conversion in to partnership firm and what points should be considered in this regard.