TaxTMI 
TaxTMI 
Reconstitution of Firm-GST
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....econstitution of Firm-GST<br> Query (Issue) Started By: - Umesh Babu Dated:- 14-4-2022 Last Reply Date:- 21-4-2022 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Sir/Madam, One of the partner of a firm resigned from the firm due to differences with other partners and partnership was reconstituted. The Remaining partners are playing a mischief by not amending the partner details and resi....
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....gned partner wants to intimate about the reconstitution to the GST department. He has no access to GST portal of the firm, Can a letter with reconstitution deed by way of registered post will be a sufficient compliance of the provisions? Kindly guide Reply By PAWAN KUMAR: The Reply: Dear sir, as per my view, you need to submit the GST registration amendment online on gst portal or through gov....
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....t.authorized facilation centre, if there is no requirement of cancellation of GST registration if none of the partners warrant cancellation. You need to submit the re-constitution deed as a proof. As per rule 19(1)(a)(iii) any deletion, addtion or retirement of any partner, director, karta, managing committee, board of trustee etc., amendment in REG-14 can be filed which after due verification by ....
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....the proper officer, shall be approved and accordingly GST REG-15 form (Order of Registration amendment approval) shall be issued. Reply By KASTURI SETHI: The Reply: Dear Querist, Also go through the following :- Rule 19(1)(d) of CGST Rules :- where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person sha....
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....ll apply for fresh registration in FORM GST REG-01* : Reply By Ganeshan Kalyani: The Reply: I agree with the view of experts. Reply By Shilpi Jain: The Reply: It is better to intimate the department through a letter and having an acknowledged copy of such letter. This is because the details online have not been amended. Reply By Ravinesh Sinha: The Reply: I agree with the view of Ms Shilpi J....
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....ain. He should also all concerend department for future<br> Discussion Forum - Knowledge Sharing ....