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    <title>First Stage Dealer - Change In Constitution from Proprietor to partnership</title>
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    <description>Where a proprietorship converts to a partnership, a change in PAN requires obtaining a fresh registration, while no PAN change requires online intimation and amendment of registration within thirty days. Physical transfer of excisable stock to the new firm cannot occur without raising an excise invoice in accordance with the rules; mere intimation to the officer does not permit removal of goods.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=110404</link>
      <description>Where a proprietorship converts to a partnership, a change in PAN requires obtaining a fresh registration, while no PAN change requires online intimation and amendment of registration within thirty days. Physical transfer of excisable stock to the new firm cannot occur without raising an excise invoice in accordance with the rules; mere intimation to the officer does not permit removal of goods.</description>
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      <law>Central Excise</law>
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