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6 Points Joined October 2019
if the registered person is died and we want transfer their business to his son then which section and provison we have to follow?
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On 25 October 2019 at 07:40 Report
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Professional
918 Points Joined April 2017
You need to take new Registration because GSTIN is linked with individual PAN. PAN can't be changed in GST registration
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On 25 October 2019 at 16:42
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GST Practitioner
55067 Points Joined June 2017
Yes the new Registration is obtained .
But if wants to Transfer any Inputs from Father firm to son can be done by filing ITC02 .
for complete explanation kindly refer circular 96/15/2019
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On 26 October 2019 at 09:53


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