Question31:
Here is a partnership firm registered under GST. out of two partner one partner
died .whether the surviving partner can continue business by taking a new
partner. as a firm under the existing GST no. please guide me at the earliest.
Answer Please note that the registration in GST system is PAN based so
always check whether the change in the constitution of any business results in
the change of the Permanent Account Number, which requires fresh registration as
per Rule 19(1)(d).
if there is no change in PAN then their is no need for fresh registration or new
GSTIN .
Since in your case PAN of partnership firm remains same but only partners of
partnership firm changed. So you Just do the amendment in core field by addition
or deletion of Partner details on Common portal. (Reply dt. 03/4/2018)