GST Registration done wrongly

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my clients has converted his partnership firm into proprietorship concern under the erstwhile act before implementing of GST Act ( 2 years prior to GST Act). While submitting the documents for provisional registration in the transitional period, we have wrongly registered as a partnership concern instead of proprietorship concern.

On the contrary, the client's have filed his income tax return for the said transactions for the financial year 2017-18 & 2018-19 as a proprietorship concern.

Now, my query is that, what step should I take and resolve this issue. Please kindly help me in this regards.

Thanks in Advance.

AI Summary

Client Faces Penalties for Incorrect GST Registration; Must Cancel and Reapply Due to Partnership Conversion Error A client mistakenly registered a partnership firm as a proprietorship concern during the transition to the GST Act, despite having converted the firm two years prior. The error occurred while submitting documents for provisional registration. The client filed income tax returns as a proprietorship for the financial years 2017-18 and 2018-19. To resolve this, experts advised applying for cancellation of the incorrect registration and obtaining a new one, as the firm's constitution has changed. Penalties may apply under Section 122 of the CGST Act for the continued contravention.