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

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.