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

AI Summary

GST Number Transfer Not Allowed: New Registration Required After Brother's Death, Says Experts Under Section 22(3) CGST Act. A query was raised about transferring a GST registration from a sister-in-law to a client following the death of the client's brother. Three experts responded, stating that GST numbers are linked to individual PANs and cannot be transferred between people. A new registration must be obtained in the client's name, and the existing GST number should be canceled. It is not permissible for one business location to have two GST numbers simultaneously. Additionally, Section 22(3) of the CGST Act mandates that the transferee must register from the date of business transfer.