Sir, Can we make a change in GST registration constitution without cancellation of current GST number, for example-in the current registration, HUF is proprietor but now we want to make the son of karta of HUF as proprietor of the business by keeping the same GST number. Please give answer- is it possible or not. If yes than how to make the change?

Reply—  No, taxpayer cannot change PAN number in GST registration. GST registration is a PAN based registration, new registration application to be filed for different PAN registration.