Regarding New Registration

[VIRENDER KUMAR]

My clients have one shop in which GST No. in the name of Sister in law Now he want to apply for GST Registration in his name in this premises If this GST NO. transfer in his name or other number he applied Her GST No. transfer after his husband death (Cliet Brother) If she transfer it on his name Please suggest

Virender Kumar

9818109055

[Shilpi Jain]

New registration will have to be taken if the business is to be done in your clients name. Transfer of GST number does not happen the old registration will have to be cancelled

[Ganeshan Kalyani]

GSTIN is a PAN based registration number. Each person has separate PAN. Therefore, a GSTIN of one person cannot be transfer to another person. New registration has to be taken. Since, there is already existing GSTIN you have to cancel that number so as to have new GSTIN. One business at one premises cannot have two GSTIN simulateneously.

[KASTURI SETHI]

I agree with both experts. Registration certificate is not transferrable. Go through Section 22(3) of CGST Act extracted below :-

Section 22 (3) of CGST Act.

"(3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession."

AI Summary

GST registration non-transferability requires new registration and cancellation of prior GSTIN when business ownership transfers. GST registration is not transferrable and is PAN based; a GSTIN belonging to one person cannot be transferred to another. A new registration must be obtained by the successor, and the existing registration should be cancelled to avoid two GSTINs for the same premises. Where a business is transferred as a going concern, the transferee or successor must register effective from the date of transfer.