Process of Amendments in GST Registration

Ankita Mathur

You may want to amend some details in your GST Registration once you have applied for a new registration. You may have migrated from existing registration, and details like address, business details, contact number and so on may have to be changed.Following is the step-by-step process of seeking amendments.

1. If there is any change in particulars furnished in the application for registration under GST at the time of gaining registration, or as amended from time to time, the person registered shall have to submit a duly-signed application electronically in Form GST Reg-14 within 15 days of the change.

2. If the changes are related to any of the following:

• address of primary place of business, or
• any other place of business, or
• legal name of the business, or
• deletion, addition or retirement of directors or partners, karta, board of trustees, managing committee, chief executive officer, or
• equivalent, who are responsible for the day to day affairs of the business and which does not warrant cancellation of the registration, the right officer should approve the amendment within 15 days from date of receipt of application in Form GST Reg-14 after it is verified, and issue an order electronically in Form GST Reg-15 so that such amendment can take effect from the date of the event warranting the amendment.

3. If the change is related to any particulars other than the ones mentioned above, the Registration Certificate shall stand amended on submission of the application in Form GST Reg-13 on thecommon Given that any change in the e-mail address or mobile number of the signatory that has been authorised, submitted under rule 1 and amended from time to time, shall be carried out after online verification takes place through common portal.

4. If a change in constitution of the business results in achange of PAN of a registered person, that personshall apply for new registration in Form GST Reg-01.

5. If the proper officer has an opinion that the amendment which is sought is either unwarranted or documents furnished therewith are incorrect or incomplete, the officer may serve a notice in Form GST Reg-03, within 15 days from date of receipt of application in the Form GST Reg-14. The registered person will have to show cause as to why the application should not be rejected, within 7 working days of service of the notice.

6. The proper officer shall reject the submitted application and pass an order in Form GST Reg-05, if the required reply is not found to be satisfactory or if no replyis furnished altogether in response to the issued notice within the given period.

7. If the proper officer fails to take action within 15 days of the date of application submission, or within 7 days from the date of receipt of reply to the show cause notice, the Registration Certificate shall stand amended to the applied extent and the amended certificate shall be available on the common portal to the registered person.

8. It should be noted that permission for making amendments is only required for core fields of information, and for other fields the certificate of registration shall stand amended on submission of application on the common GST portal.

9. The proper officer shall not reject the amendment application for particulars of registration without giving the registered person an opportunity to state their reasons.

Amendments in GST Registration are crucial as it is a demand of the present scenario, and to make changes in the law is for its benefit. In case you are confused about GST, you can consult our GST experts at H&R Block India. We provide comprehensive assistance on GST registration to filing GST returns, our experts will cover all your problems with ease.

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CA Ankita Mathur (business services-H&R Block India Private Limited), author of this article, can be reached for clarifications and assistance regarding amendments in GST registration at ankita.mathur@hrblock.in.

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