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    <title>Reconstitution of Firm-GST</title>
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    <description>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.</description>
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      <description>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.</description>
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