Answer

1. F

   Facts

   Adding or removing partners is a core amendment in REG-14 needing officer approval. If the firm's PAN stays the same, the existing GSTIN continues.

2. P

   Provisions and law

   • Rule 19(1), CGST Rules 2017Any change in registration details is filed in REG-14 within 15 days of the change; legal name, places of business and partners or directors need officer approval
   • Sec 28, CGST Act 2017Every registered person must inform changes in the information given at registration; the officer may approve or reject the amendment
3. A

   Analysis

   Rule 19(1) lists change of partners as a core field. File the new deed, the incoming partner's PAN, Aadhaar, photo and address proof, and remove the retiring partner from the Promoters or Partners tab. If the retiring partner was also the primary authorised signatory, add a new primary signatory in the same application. Example: the deed is dated 1 August, so REG-14 should go by 16 August.

4. C

   Conclusion

   1. 1Execute the revised partnership deed and keep the retirement deed.
   2. 2Collect the new partner's PAN, Aadhaar, photo and address proof.
   3. 3File REG-14 core amendment, Promoters or Partners tab, and add or remove names.
   4. 4Change the authorised signatory if the retiring partner held that role.
   5. 5Reply to any REG-03 query in REG-04 within 7 working days.

If the change dissolves the firm and a new PAN is taken, this becomes a new registration, not an amendment.

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