TaxTMI 
TaxTMI 
Regarding New Registration
X X X X Extracts X X X X
X X X X Extracts X X X X
....egarding New Registration<br> Query (Issue) Started By: - VIRENDER KUMAR Dated:- 6-10-2021 Last Reply Date:- 7-10-2021 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>My clients have one shop in which GST No. in the name of Sister in law Now he want to apply for GST Registration in his name in this premises If this GST NO. transfer in his name or other number he applied Her GST No. transfe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r after his husband death (Cliet Brother) If she transfer it on his name Please suggest Virender Kumar 9818109055 Reply By Shilpi Jain: The Reply: New registration will have to be taken if the business is to be done in your clients name. Transfer of GST number does not happen the old registration will have to be cancelled Reply By Ganeshan Kalyani: The Reply: GSTIN is a PAN based registrati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on number. Each person has separate PAN. Therefore, a GSTIN of one person cannot be transfer to another person. New registration has to be taken. Since, there is already existing GSTIN you have to cancel that number so as to have new GSTIN. One business at one premises cannot have two GSTIN simulateneously. Reply By KASTURI SETHI: The Reply: I agree with both experts. Registration certificate i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s not transferrable. Go through Section 22(3) of CGST Act extracted below :- Section 22 (3) of CGST Act. "(3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate of such transfer or succession."<br> Discussion Forum - Knowledge Sharing ....