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if the registered person is died and we want transfer their business to his son then which section and provison we have to follow?
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You need to take new Registration because GSTIN is linked with individual PAN. PAN can't be changed in GST registration
Yes the new Registration is obtained .
But if wants to Transfer any Inputs from Father firm to son can be done by filing ITC02 .
for complete explanation kindly refer circular 96/15/2019
But if wants to Transfer any Inputs from Father firm to son can be done by filing ITC02 .
for complete explanation kindly refer circular 96/15/2019
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