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CMA Intermediate · Direct and Indirect Taxation · Registration

Vikram Enterprises, a proprietary concern registered in Gujarat and Karnataka under the same PAN, changes its legal name and the change is approved in Gujarat. Which statement is correct under Rule 19 of the CGST Rules, 2017?

A change in legal name approved in one State applies to all registrations of that person obtained under the same PAN in other States or Union territories. Fresh registration is required only where a change in constitution results in a change of PAN.

  1. AThe change applies to all its registrations on the same PAN in every State or Union territoryCorrect
  2. BThe change applies only to the Gujarat registration
  3. CFresh registration in FORM GST REG-01 is required in both States
  4. DThe change applies only after separate approval in Karnataka after thirty days

Explanation

Rule 19(1) first proviso clause (b) states a change relating to legal name or to partners, directors etc. in any State or Union territory applies to all registrations of the person under the same PAN. Fresh registration is needed only if the change in constitution alters the PAN, which does not happen here.

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