img

Amendment In GST Registration

500* Basic Package

CONTACT US

Overview

GST Registration Amendment – Updating or changing GST Details

GST registration amendment might be felt essential in specific occasions, where flawed detail regarding the taxable person under GST is kept updated within the portal of GST. Detailed here is the complete method of correction of mistakes committed in GST registration certificate.

Eligibility Criterion

A taxpayer who falls under the following categorization and is registered as per GST norms can go for filing the amendment of the registration application.

1) Fresh Registrants & any regular taxpayer

2) Registrants of TDS/ TCS, UN Bodies, Embassies & Other

3) A prominent person possessing UIN

4) Any taxable person falls under non-Resident category

5) GST Practitioner

6) Service provider for online details and Database Access or Retrieval

Making Changes to GST Registration Certificate

If at any time through the process of doing GST registration or post-registration, certain changes are essential to be made with the details provided over the GST Common Portal, and the application for GST registration amendment can be filed. When it comes to making changes with the application for GST registration or changing details of GST registration, the concerned GST amendment form, i.e., GST REG-14, is essential to be signed by the concerned applicant in a period of 15 days of changing the details. It is essential for GST amendment application to be digitally signed by the concerned applicant.

In case of GST Amendment for making changes with the Business Name

When it comes to making changes with the legal name of any business, the GST registration certificate is not essential to be canceled. The present GST registration can be corrected for the new title of the concerned business. Changes made with the name of the business can be maintained over the GST portal upon filling the GST REG-14 form in a period of 15 days post changing the name.

Upon filing the application for amendment of the name of business, concerned GST official is essential to make verification of the application and approve the corrections made with the name of the business in a period of 15 days in the GST REG-15 form. Upon being approved, the amendment made is applied from the date on which the amendment is warranted.

In case of GST Amendment for making changes with the address

When any kind of changes to the primary address of the business or any other address to be made, one can go for filing GST REG-14 form. For changing the address, proof of the address for the new location is essential to be there within the application meant for GST registration amendment.

Following are accepted as the proof of address.

In case of own place: 

Any document that can appear in support of the authorization of the concerned premise, like the Tax Receipt or any document issued by municipality or electricity bill, can be taken in to account.

In case of premises on rent or lease: 

A copy of authorized document of agreement made for rent or lease or supporting the authorization of the premises of the concerned person leasing like updated Property Tax Receipt or copy of municipality document or copy of electricity bill.

In case of premises that don’t fall under any of the above types: 

A copy of the Consent Letter along any kind of document that supports the authority of the premises of the concerned consenter can be taken in to account. This includes documents like a copy of Municipal document or a copy of electricity bill. The same set of documents can be taken in to account for shared properties as well.

On those occasions when rented/leased premises with the Rent/lease agreement is not there: 

An affidavit for the same along with any kind of supporting documentation for the possession of the concerned premise, like a copy of an electricity bill can be accepted.

When the primary business location is in SEZ or when the applicant is an SEZ developer: 

Essential documents by the Government of India are essential to be uploaded.

The entire changes made in the GST portal are essential to be renewed in a period of 15 days of the amendment. Upon applying for a change in address of GST, the concerned office goes for changing in a period of 15 days. The date of correction or change is approved by the Official would be the one when the warrant for occurring of the event is made.

GST Amendment essential in case of changing details of the Promoter

Any kind of change is it adding something, deleting, or on the occasion when a partner is retired, Committee of management, Trustee Board, CEO or officers of same level, in-charge of regular affairs of the business, an application for GST amendment is essential to be filled in a period of 15 days.

In case of fresh GST application for amendment, complete detail of the fresh promoter, ranging from ID proof, proof of address, and photos are essential to be there along with declaration of GST for authorized signatory.

Upon receiving the application for amendment of GST, the associated officer would acknowledge the changes made or requests made for extra details in a period of 15 days of filing the application.

In case of GST Amendment for making changes with Mobile Number or mail ID

Any kind of changes with the phone number of mail id over the GST Common Portal is done through Authorised Signatory upon making use of the digital signature of the concerned person post conducting thorough verification procedure.

There is no need to fill in GST amendment application or any kind of verification by the officer for making changes with the phone number. These changes with the mail id or phone number in the GST common portal are counted as the fundamental changes.

GST Amendment – For making changes with the PAN

When it comes to making changes with the constitution of any business of PAN, it is not possible to go for GST Amendment application. All that it needs is to fill a fresh GST registration application form GST REG-01 and submit the same.

Constraints of time for GST Amendment

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

In case of doing amendment of Core & Non-Core sections

One can file an application for Amendment of Registration basically in following two ways:

When it comes to applying for Amendment of Core fields in Registration: 

Core fields basically are the ones that are essential to be acknowledged from the concerned jurisdictional officer.

When it comes to applying for Amendment of Non-Core fields in Registration: 

Non-core fields of GST registration are the ones that don’t need approval from a tax official and are in general updated automatically post thoroughly filing in.

Below provided table cites the specifications that are called as the core fields and can be amended.

Core fields (Approval is essential) Non-Core fields (Approval is not essential)
Authorized Name of the Business or legal name in those occasions where no change in PAN is needed

The entire other sections of registration application except the except the below ones:

1) Authorized business name

2) Addition/ removing details of stakeholders

3) Primary premise of business

4) Other premises of business.

Adding / Removing of Stakeholders
Primary business destination (apart from change in State)
Other business destination (except the case of a change in State)

Note:

One can’t file Application for Amendment of Registration when any changes with PAN are made or, Constitution of Business leading to specific changes of PAN and change business premise from one State to another.

Document Required

  • Details of information which requires to update

Time Lines

  • (1 to 10 Days)
  • Purchase the Service
  • Upload / send the Documents
  • Discussion with expert
  • Filing of application with registrar authorities
  • Receipt of Registration Certificate
  • Confirmation to client

Service Covered

Pricing for what you want required service

Basic

500*
  • Expert Consultation
  • Modification in Non-Core Fields like email ID, Phone number etc.

Business

1450*
  • Expert Consultation
  • Modification in Core Fields like Change in Address or Addition in place of Business

Enterprise

1750*
  • Expert Consultation
  • Any other Modification which involving approvals
  • Notes:
  • * This price is inclusive of all Govt filing fee and excluding GST amount.

Related Posts

Subscribe To Our Newsletter

To get the latest news on changes of compliance