Reconstitution of Firm-GST

[Umesh Babu]

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 resigned 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

[PAWAN KUMAR]

Dear sir,

as per my view, you need to submit the GST registration amendment online on gst portal or through govt.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 the proper officer, shall be approved and accordingly GST REG-15 form (Order of Registration amendment approval) shall be issued.

[KASTURI SETHI]

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 shall apply for fresh registration in FORM GST REG-01* :

[Ganeshan Kalyani]

I agree with the view of experts.

[Shilpi Jain]

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.

[Ravinesh Sinha]

I agree with the view of Ms Shilpi Jain. He should also all concerend department for future

AI Summary

GST registration amendment required after firm reconstitution; amend details online or seek fresh registration if PAN changes. A partnership reconstitution must be reflected by amending the GST registration on the portal or via an authorised facilitation centre, submitting the reconstitution deed as proof; after verification the tax authority issues an approval order. If the change causes a PAN change, a fresh GST registration is required. An acknowledged letter with the reconstitution deed may serve as supplemental evidence but does not substitute for the formal amendment or fresh-registration requirement.