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    <title>Regarding New Registration</title>
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    <description>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.</description>
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    <pubDate>Wed, 06 Oct 2021 20:17:57 +0530</pubDate>
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      <description>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.</description>
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      <law>GST</law>
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