Amendment for GST Registration: All the Details

GST Registration is mandatory for businesses and individuals that exceed the threshold limit mentioned under the Central Goods and Services Tax Act, 2017. In some cases wherein wrong information or any errors about the individual/entity registered under GST has been added in the GST portal, the amendment of GST Registration is required. 

Application for making Amendment in GST Registration 

The applications for amendments of GST registration are classified into two broad categories. They are as follows:

1. Application for Amendment of Core Fields in Registration: For Core fields, approval has to be required from the tax officials.
2. Application for Amendment of Non-Core Fields in Registration: In case of non-core fields, no approval is needed from a tax official and they’re automatically updated after successful filing.

The following table shows the details that have been declared as Core Fields and Non-Core Fields.

GST Amendment for Changing Business Name

The GST Registration does not need any cancellation in case of any changes to a business’ legal name. For reflecting a new business name, the GST registration simply needs to be amended. For making such a change, all you need to do is to fill FORM GST REG-14. But the condition is that it has to be done within 15 days of a business name change. Once you have applied for the change in business name, a GST officer will be assigned to verify the application and approve the change in FORM GST REG-15 within 15 working days. Once the required approval is given by the officer, the amendment will take effect from the date of the occurrence of the event which warranted the amendment. 

GST Amendment for Changing the Mobile Number/Email address

As an authorized signatory, you can make changes to your mobile number and/or email address provided on the GST Common Portal by using your digital signature after the process of online verification. This process does not require approval or verification by a GST officer. Changes to email or mobile number is a part of regular changes on the GST Common portal.

GST Amendment for making Changes to the Address

For making the address of the principal place or any other area of business, you must file GST FORM REG-14. When you are filing your GST registration amendment application for changing the address details, you have to submit the proof of address for the new location. The following documents can be used for providing proof of address:

• For making changes to your own premises: Documents supporting the ownership of the premises such as the copy of the latest electricity bills, property tax receipt or municipal khata can be submitted.
• For making changes to the premises on lease or rent: Documents in support of the premises of the lessor such as latest electricity bills copy, property tax receipt or municipal khata can be provided as proof.
• For making changes to the premises that do not fall in the above mentioned categories: A copy of consent letter along with documents supporting the Consenter’s ownership of the premises, such as electricity bills copy or municipal khata copy. These documents are also applicable in case of shared properties.
• For making changes to the rented/leased premises for which agreement is not available: In such a case, an affidavit along with any documents supporting the possession of the premises such as latest electricity bills must be submitted.
• For making changes in case the principal place of business is located in SEZ or the applicant is SEZ developer: For this, all the relevant documents issued by the GOI have to be uploaded.

You have to update all the changes to the address recorded in the GST portal within a time period of 15 days of change. Once you have submitted the application for changing the GST address, it will be approved within 15 days by a GST officer. The date on which the amendment is approved by the GST officer will be the date of the occurrence of the event that will warrant this amendment.

GST Amendment for Changing the Partner’s Details

In case you want to make amendments such as addition, deletion or retirement of partners/directors, managing committee, board of trustees, Chief Executive Officer (CFO) or equivalent who is responsible for the business’ daily affairs, you have to file a GST amendment application within 15 days of such an event. After your application is received by the concerned officer, he will approve the change or request for additional details within a time frame of 15 days since the application was submitted. 

Unamendable Changes under GST Registration

The following changes cannot be amended under the GST Registration Amendment application:

• You can’t file an application for amendment of registration in case of change in the PAN, Constitution of Business which has resulted in the shift of PAN, and Place of Business from one state to another different one.
• Since the GST Registration is PAN based, Application for Amendment of Registration cannot be filed for a change in PAN. Due to this reason, you will have to make a fresh application for registration in case of change in PAN.
• Application for Amendment of Registration cannot be filed for a change in the Constitution of Business because doing so would result in a shift in PAN.
• If there is a change in place of business from one state to another, then also the application cannot be filed for amendment of the registration. This is because GST Registrations are state-specific. If you wish to relocate your business to another state, you must cancel your current registration and apply for a fresh one in the State where you are relocating your business.

Individuals and Entities who are Eligible

The Amendment of the GST registration application can be filed by any of the following registered businesses and individuals possessing GST registration:

• New GST registrants & normal taxpayers
• GST Practitioners
• Online Information and Database Access or Retrieval Service Providers
• Tax Deduction at Source (TDS) and Tax Collection at Source (TCS) registrants, UN Bodies, Embassies & other notified individuals having the Unique Identification Number (UIN)
• Non-Resident taxable persons

GST registration details can be updated or rectified by a business when: 

• The application is the middle of being processed
• The business has already been GST registered i.e., the application has already been done with.

GST Amendment: Time Limit for Filing

If you want to change information updated in the GST common portal, you can do so within 15 days of occurrence of the event which led to the change of information by filing an application for GST amendment. A concerned officer is required to approve your application for GST amendment after due verification within a time period of 15 working days after you have submitted it. Once you have received the consent officer’s approval, the amendment will be in effect from the date of event’s occurrence, warranting the amendment.

 In case the GST amendment is not warranted or the documents submitted are incomplete or have any errors, the concerned officer will send a notice for submitting additional information within a time period of 15 days. On receipt of the notice, you will be required to submit the additional information within 7 days. If the information submitted by you is sufficient, the officer will approve the GST amendment application. In case of insufficient information, your GST amendment application will get rejected.

In cases where the GST officer does not take action within 15 days upon the receipt of application, or within 7 days of receiving additional information in response to the notice sent by him, the registration will stand amended to the extent applied for and the amendment certificate will be available to you on the GST common portal.

Conclusion

As we know, the GST Registration is mandatory for businesses and individuals that exceed the threshold limit mentioned under the Central Goods and Services Tax Act, 2017. GST registration amendment may be required by individuals and entities that have filed GST registration with errors and incorrect details. In such a case, they can file an application for amendment of GST registration. If an individual or business wants to amend any information after GST Registration, he must file an application for the Amendment of Registration by using form GST REG-14. This must be done within 15 days of change in any information. In case you need assistance or have any doubts regarding the amendment in GST Registration, you can get in touch with Registrationwala! 

Frequently Asked Questions (FAQs)

Q1. Can any changes or amendments be made to the details submitted in the GST Registration Application?

A. When an applicant is GST registered, he may want to make changes or amendments in the GST registration due to different reasons such as a change in his address or contact number, etc. In this kind of case, the individual has to file an Application for Amendment of GST Registration. This Application is categorized in two broad categories namely, Application for Amendment of Core fields in Registration and Application for Amendment of Non-Core fields in Registration.

Q2. Who is eligible to file the Application for Amendment of GST Registration?

A. Any individual or entity who is registered under GST and falls in any of these categories can file for the GST Registration Amendment application: (i) New Registrants & Normal Taxpayers (ii) Tax Deduction at Source (TDS) and Tax Collection at Source (TCS) registrants, UN Bodies, Embassies & other notified individuals having the Unique Identification Number (UIN) (iii) Non Resident Taxable Person (iv) the GST Practitioners (v) Online Information and Database Access or Retrieval service Provider

Q3. What are the core fields for Amendment in GST Registration?

A. Core fields are those fields in the GST registration application which require approval from tax officials. Following fields are considered as core fields of the registration application: (i) Business’ Legal Name (if there is no change in PAN) (ii) Addition or Deletion in the number of Stakeholders (iii) Principal Place of Business (other than change in State) or (iv) Additional Business Location (other than change in State).

Q4. What will happen once the Application for Amendment of GST Registration is submitted?

A. After a digitally signed application for amendment of registration is submitted, you will receive a message of successful submission. In about 15 minutes, you will receive the acknowledgement on your registered email address and contact number. Once the form filing is done successfully, SMS and email both will be received by the primary authorized signatory.

Q5. Can the application for Amendment of GST Registration be saved in the GST portal?

A. Yes, the application of Amendment of Registration can be saved after modification for a period of 15 days. But if you fail to submit your application within 15 days of filing or initiating it, the application for amendment in registration will get purged on its own.

Q6. Can I file an application for the GST Amendment for making changes to the PAN?

A. GST registration cannot be amended in case of changes to the constitution of a business or PAN. For submitting the changes which are related to the PAN, a fresh GST registration application in FORM GST REG-01 will have to be submitted.

Author: Dushyant Sharma

Hey there, I'm Dushyant Sharma. With the extensive knowledge I've gained in past 8 years, I have been creating content on various subjects such as banking, insurance, telecom, and all the important registration and licensing processes for various companies. I'm here to help everyone with my expertise in these areas through my articles.