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GST Amendment in Core and Non-core fields in GST Registration

GST registration consists of various processes. During its registration, the GST department issued a certificate in your business name. For the registration process, you need to provide your own information. In case you have given any wrong or incorrect information such as invalid Email id or phone number, wrong address details, etc., you may require to change your provided information. You can change your inaccurate information through the GST portal.


There are two types of GST Amendment available for GST registration:


Amendments in Core fields

Amendments in Non-Core fields


How the Amendment in Core fields and Non-Core fields are different?


Core Fields


The Amendment of core field GST needs approvals of GST officials. These following registration application fields known as core fields:

Name of your business, if there is not required to change in PAN.

Addition or deletion of any Stakeholders.

Principal business place other than a change of State and other business places other than a change of State.

Addition or deletion of any Board of Trustees, Members of Managing Committee of Associations, Chief Executive officer, etc.


Non-Core Fields


The crucial fact about non-core GST field is that non-core areas do not need any GST officials❜ approval. This process is completely automated. The registration holders will automatically submit an amendment. After submission, the Amendment will automatically update in registration GST database. Following are the details:

Changing of any Stakeholders information or details like partner, Karta or promoter.

Changing details of authorized signatory

Addition or deletion of new bank account details.


Who are eligible for the file of Amendment Application?


New applicants for the registration and normal taxpayers

Practitioner of GST

Modification of TDS or TCS registration for those who have UIN card, Embassies andamp; other notified, etc.

A non-resident of foreign taxpayers

Online retrieval and application service provider


Essential procedures for Core Amendment fields


1. First go to the GST portal and do login.

2. Go to its services fields and click on registration. Then move to Amendment of registration core fields.

3. Enter your every detail one by one and edit your details asked in those tabs. You also require to mention your date of the Amendment.

4. After doing this much save your details and then edit them as per your requirements.

5. At the final stage, you can also verify the details. When you get the verification tab, then select the checkbox. Also, select name of the authorized signatory from its list.

6. Enter yourplacename.

7. Then you can file your application form

8. Put the digital signature in your application form by using a digital signature certificate.

9. You will get a verification status message. These verification status messages can be displayed in any form. Following are the messages:


Pending for processing


This message signifies that your registration application for Amendment is successfully filed and ARN get generated.


Pending for validation


Once you submit the Amendment application, you need to wait for the ARN generation.


Validation error


In case your validation fails during the Amendment submission or ARN not generated.

1. Once you successfully submit your Amendment application form for core GST fields, you will get acknowledged for successfully submitting your application form. Also, you will receive your ARN in your registered mobile number and email id of your signature.

2. In case of your amendment application❜s approval or rejection, you can get an intimation in your registered phone number or Email id from GST department.

3. From the GST portal dashboard, you can download your application form.

Notes:

1. Suppose your amendment application is under process, you cannot go for applying any other amendment application form in the core field until your previous application process is completed successfully.

2. Your change in trade name will be considered a core field because it needs a new registration certificate as a new issuance.


Essential procedures for Core Amendment fields


1. Go to the GST portal and log in.

2. Go to the service page and click on registration. Then directly go to Amendment of registration Non-Core field.

3. Open the tab and enter your details one by one.

4. After entering all details, save that and edit other information if required.

5. When you will get the verification tab, select the authorized signatory❜s checkbox and name.

6. Enter your place name.

7. File your application form by signing it digitally by DSC or EVC.

8. Once you successfully submit your amendment application form, you will receive acknowledgement for that. You will also get the ARN in your registered phone number or Email id.

9. It details of Amendment will be approved automatically, and it will appear in your portal.

Notes:

Suppose you are core field application is under processing and you are also applying for non-core Amendment. Then you will get a message of your application proceeding or not. If you click on yes, then your core application status will not show in the application form.


For making Amendment the application form:


GST REG-14


Time for submitting application form:


It must be within the15 days duration of your change.

Details which cannot be amended by filing GST registration form:

When you are changing PAN
If there is a PAN modification, you need to make a new application because GST registration is entirely PAN-based.

Modification of constitution of business resulting for changing PAN
You need to make a new application form for GST registration because a change in the business constitution resulting is connected with PAN and the GST registration is entirely based on PAN.

Change in the business place to other states
In this case, you need to cancel your GST registration application and apply a new registration application because this registration is state-oriented.

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