Firm Registration Number

A Firm Registration Number is a unique identification code assigned to a partnership firm once it is officially registered with the appropriate government authority. In India, this number is usually issued by the Registrar of Firms under the Indian Partnership Act, 1932.

This number acts as an official record of the firm’s existence and serves multiple legal, financial, and administrative purposes.

Key Features

1. Unique Identification

• No two partnership firms have the same registration number.

• It differentiates one firm from another for all governmental and legal processes.

2. Legal Recognition

• A partnership firm receives formal legal status once registered.

• The registration number verifies the firm’s incorporation and validates the partnership deed.

3. Tax and Compliance Usage

• Required when applying for:

  • PAN for the partnership firm

  • GST registration

  • Opening a business bank account

  • Filing tax returns

  • Participating in tenders or government contracts

4. Proof of Existence

• The registration number appears in the Certificate of Registration, serving as official proof of the firm’s formation.

Where Is It Used?

• On legal documents

• In tax filings

• During business transactions

• For bank and financial records

• In government filings and audits

Is Firm Registration Mandatory?

• In India, registering a partnership firm is not compulsory, but highly recommended.

• Unregistered firms face restrictions, such as inability to:

  • Sue third parties

  • Enforce contractual rights in court

Hence, obtaining a Firm Registration Number provides legal advantages and enhances credibility.

 Example

If ABC & Co. is registered as a partnership firm in Karnataka, the Registrar of Firms will issue a unique registration number like FRN/KA/2025/12345. This number is used for all future legal and tax-related activities of the firm.

.