If I want to convert partnership into proprietorship what is the process of it in gst.?? Do I first need to cancel partnership firm registration and then apply for proprietorship registration or is there is any direct way to convert partnership registration into proprietorship... And which form is used to intimate department of such change

Reply— In case of amalgamation / merger / change in constitution of business, the new entity (i.e. transferee entity) must be registered with the tax authority, and must have a valid GSTIN at the time of filing for cancellation of registration by the old amalgamated / merged / transferred entity. Therefore firstly you need to apply for new registration for proprietor and then partnership firm shall apply for cancellation of registration. 

While applying for cancellation in GSTR-16, provide the GSTIN of the transferee entity under the Details for Transfer, Merger or Change in Constitution section. System will validate the same, and based upon it’s Legal Name of Business, will auto-populate the Trade Name.

As per sec.18(3) of CGST Act, 2017, read with Rule 41 of CGST Rules,2017, if there is change in constitution of a registered person, in case of sale, merger, demerger, amalgamation, lease or transfer of the business for any reason, then input tax credit lying in the credit ledger of the registered person can be transferred to another registered person by furnishing the details in FORM GST ITC-02 regarding change in constitution along with request to transfer the input tax credit in the credit ledger.

Form GST ITC-02 is to be submitted by the transferor (in above case Partnership firm is transferor) along with a certificate issued from practicing chartered Accountant or Cost Accountant certifying that the sale, merger, demerger, amalgamation, lease, transfer of the business has been done along with the transfer of liabilities.

After the transferor have submitted the Form GST ITC-02, transferee (in the above case Proprietorship firm is transferee) needs to accept the details furnished by the transferor then unutilized credit can be transferred in his electronic credit ledger.