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 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.