my client has taken gst with his pan number as sole proprietor in jul 17 and after few months the same gst number has upgraded to partnership by his accountant.. and from then it is carrying on with partnership .. in mar 18 he has cancelled partnership deed but his accountant has not changed the Constitution as proprietor in gst.. now it is going to be mar 19.. now how he has to file income tax return. as partnership firm or propritor...
First of all understand that GST number is base on PAN number. If Proprietor business tranfer to Partnership then you must cancel first GST number of Proprietory business then Apply fresh GST number for Partnership Firm through Partnership PAN before you going to file IT return first check that is Proprietor business PAN base GST number cancel or Not?? Then think about IT return of Partnership otherwise you are required to filr 2 IT return one for Proprietory business and other for Partnership kindly discuss this issue with your accountant then go to next step..
NOTE: If you satisfy with my reply kindly like my comment it will increase motivation to me help other people
CAclubindia
