Any kind of change with the detail updated over the GST common portal is essential to be notified by the taxpayer in a period of 15 days after the event occurs, leading to changes of details upon filling GST amendment application.
Upon receiving a GST amendment application, it is essential for the concerned officer to go for approval of the application post thorough verification is done in a period of 15 days after receiving the application. Upon being approved, the amendment is done from the concerned date when the event of warranting the amendment occurs.
In case the application for GST amendment is either not warranted, or the documents provided in support of the same are not in its totality or flawed, then the associated officer can issue a notice asking the taxpayer to provide extra detail or clarification in a period of 15 days.
Upon having the notice, it is essential for the taxpayer to provide clarification or extra detail in a period of 7 days. In case the detail provided by the taxpayer is acknowledged, the officer can go for approving the application meant for GST amendment. In case it is not accepted, the concerned officer can go for discarding the amendment application.
Anyway, in those occasions when a GST officer doesn’t manage to take any step in a period of 15 working days post submission of the amendment application, or in a period of 7 working days of receiving the clarification or extra detail as a reply to the notice, then the concerned registration certification will remain amended to the level applied for, and the certificate that is amended would be made available for the registered person over the Common Portal