Dissolve of partnership & start proprietory - gst impact

GST is also levied on Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.

Further, as GST registration is base on you PAN number and when the status of your business changes from partnership firm to sole proprietorship your PAN will change, so you have to opt for fresh registration under GST and cancel that existing one

You can convert partnership to private limited in thst case there won't be any GST on asset transfer

Sir thanks for reply, what will be the date of dissolution deed of partner - 02/04/18 is ok ??

Sir,, A Partnership having two partners (A+B)  and willful dissolution occurs and both want to run business separately, B Agrees to receive machinery as result dissolution in lieu of capital invested , now my question  that is GST applicable of such transaction occur due to dissolution means if B agree to keep Machinery in lieu of capital invested........... is that machinery given to B is liable for GST or not,,please update with applicable section.