GST Registration Amendment

After obtaining GST registration, various scenarios may arise where updating details becomes necessary, leading to a GST Amendment. GST amendment refers to the process of making changes or updates to the details provided during GST registration. These changes could include alterations to business information, contact details, or other crucial particulars. GST amendments are necessary to ensure that the information provided to tax authorities remains accurate and up-to-date, reflecting any changes in business operations or structure. By keeping GST registration details current, businesses can maintain compliance with tax regulations and avoid potential penalties

IndiaFilings experts are here to assist. With our expertise and guidance, applying for GST registration amendment becomes seamless. From ensuring compliance with regulatory requirements to expediting the application process, IndiaFilings experts provide comprehensive support, ensuring businesses can easily adapt to evolving needs.

GST Registration

Under the Goods and Services Tax (GST) regime, GST Registration is a process by which businesses and individuals are required to register themselves with the tax authorities if their turnover exceeds the threshold limits specified by the government. Once registered, they are issued a unique Goods and Services Tax Identification Number (GSTIN), which they use for filing GST returns, paying taxes, and complying with other GST regulations.

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Amendment of GST registration

Amendment of GST registration refers to modifying or updating the details provided during the initial GST registration. It allows registered individuals or entities to change their registration information as required by updating particulars such as business address, contact details, authorized signatories, business activities, or any other relevant information.

Types of GST Registration Amendments

Amendment of registration under GST details is structured into three primary categories, each defined by the required authorisation level and the timeline for implementing changes. Moreover, when requesting amendments to certain sections of the registration application, it's mandatory to justify the need for these changes as part of the GST registration protocol.

Amendments to Core Fields

Amendments in this category concern critical information such as the legal name of the business, the main business location, and any secondary business locations. Changes to these core fields require approval from the appropriate governing body and usually take about 15 days to receive confirmation. These changes are integral to the business's GST registration identity.

Core Field Details

• The legal name of the business providing the PAN remains unchanged
• Main and secondary business locations, assuming there's no change in the state
• Changes involving key stakeholders like promoters, partners, Karta, the managing committee, or the CEO

Verification and Approval

Amendments to core fields necessitate verification and approval by a tax official. This is because changes in core fields often relate to fundamental aspects of the business identity and legal standing, which could impact tax liability and compliance.

Amendments to Non-core Fields

This category includes all other registration details that don't need approval from a regulatory body. Changes to non-core fields can be made directly online, facilitating a swift update process. This category essentially covers all details outside of core fields, allowing businesses to modify certain information conveniently.

Included Changes:

• Updates to bank account details
• Adjustments in business information
• Updates to the list of goods and services offered
• Modifications to state-specific details without altering the state
• Changes in authorized signatories or representatives
• Updates or modifications in details of existing stakeholders like promoters, partners, or Karta
• Minor adjustments in the current main or secondary business locations

No Official Approval Required

Amendments in non-core fields do not require approval from a tax official. The taxpayer can make these changes directly through the GST portal, and they are generally processed automatically.

The distinctions between core and non-core fields are outlined in the table below:

Updating Email or Mobile Number

A specific procedure is followed to update the contact email or mobile number linked with the GST account, starting with an online verification process on the common GST portal. This step is further reinforced with an OTP (One-Time Password) verification, ensuring the contact details are accurate and secure, thus maintaining the integrity of the GST registration information.

Eligibility Criteria for Amendment of GST Registration

Any taxpayer of the following category registered under GST can file the amendment of registration under GST:

• New Registrants & Normal Taxpayers
• TDS/ TCS Registrants, UN Bodies, Embassies & others, and Notified persons having UIN
• Non-Resident Taxable Person
• GST Practitioner
• Online Details and Database Access or Retrieval Service Provider

GST Amendment – Changes to Business Name

In instances where a GST name change is needed due to alterations in a business's legal name, the GST registration certificate remains valid and does not require cancellation. Instead, the GST name change can be executed by amending the existing GST registration to mirror the new business name.

• This amendment process involves submitting FORM GST REG-14 on the GST portal within 15 days following the event of the business name change.
• Upon submission for the GST name change, the GST Officer must review the application and, if found satisfactory, approve the amendment to the business name within 15 working days using FORM GST REG-15.
• Following approval, the amendment will be effective from the date the need for the change arose.

GST Amendment – Changes to Address

In case of any changes to the address of the principal place of business or any other area of business, GST FORM REG-14 can be filed. For changes to address, proof of address for the new location must be provided in the GST registration amendment application. Accepted proof of address includes:

• For Own Premises: Any document supporting the premises' ownership, such as the latest Property Tax Receipt, Municipal Khata copy, or copy of the Electricity Bill.
• For Rented or Leased premises: A copy of the valid Rent / Lease Agreement with any document supporting the Lessor's ownership of the premises, such as the Latest Property Tax Receipt, Municipal Khata copy, or copy of the Electricity Bill.
• For premises not falling under any of the above categories: A copy of the Consent Letter with any document in support of the consenter's ownership of the premises, like a Municipal Khata copy or an Electricity Bill copy. The same documents may be uploaded for shared properties.
• For rented/leased premises where the Rent/lease agreement is unavailable: An affidavit to that effect should be attached along with any document supporting the possession of the premises, like a copy of the Electricity Bill.

If the principal place of business is located in an SEZ or the applicant is an SEZ developer, Necessary documents/certificates issued by the Government of India must be uploaded.

All changes to address recorded in the GST portal must be updated within 15 days of the change. When an application for a change of GST address is made, the GST office approves the change within 15 days. The date of Amendment on approval by the Officer is the date of the occurrence of the event warranting the Amendment.

GST Amendment – Changes to Promoter Information

In case of addition, deletion, or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent responsible for the day-to-day affairs of the business, a GST amendment application must be filed within 15 days of such an event.

On receipt of an application for GST amendment, the concerned officer would approve the change or request for additional information within 15 days of application.

GST Amendment – Changes to Mobile Number or Email ID

Any changes to the mobile number or email ID mentioned on the GST Common Portal can be made by the Authorized Signatory using his/her digital signature after an online verification process. Changes to a mobile number or email ID do not require filing a GST amendment application or verification by an Officer. Changes to email or mobile numbers in the GST common portal are considered routine changes.

GST Amendment – Changes to PAN

If a business or PAN constitution changes, a GST Amendment application cannot be made. Only a new GST registration application in FORM GST REG-01 can be submitted for changes to PAN.

Limitations in GST Registration Amendments

The following outlines specific details that cannot be altered within the GST registration framework:

• PAN Card Details: As mentioned above, Altering PAN card information is impossible because GST registration is directly linked to the PAN number.
• Change in Business Type: Under GST, changing your business type to require a new PAN is not straightforward; it typically involves cancelling your existing GST registration and applying for a new one.
• Moving Between States: Similarly, when a business relocates its primary place of operation from one state to another, it modifies the?GSTIN. Consequently, this situation necessitates cancelling the existing GST registration and submitting a fresh application for a new GST registration in the new state.
• Modifying the Primary Authorized Signatory: Changing the primary authorized signatory requires adding a new primary signatory; without fulfilling this condition, updating the primary signatory in GST registration is not possible.

GST Amendment Time Limit

The GST Amendment Time Limit is explained below, highlighting the key deadlines and steps involved in the process:

Notification Deadline

Taxpayers must be informed of changes to their GST details on the common portal within 15 days following the event that necessitates the change through a GST amendment application.

Officer Approval

The designated officer is tasked with verifying and approving the amendment application within 15 working days from its receipt. Approval makes the amendment effective retroactively from the date of the event prompting the change.

Notice for Additional Information

Suppose the amendment application is deemed unjustified or the documents are incomplete or incorrect. In that case, the officer may issue a notice for the taxpayer to provide additional information or clarification within 15 days

The taxpayer has seven days from receiving the notice to submit the necessary clarification or further details.

Approval or Rejection

Upon a satisfactory response from the taxpayer, the officer will approve the GST amendment application.

The officer may reject the application if the taxpayer's response is insufficient.

Automatic Amendment

Suppose the officer does not act within 15 days of receiving the amendment application or within seven working days of receiving additional information or clarification. In that case, the registration certificate will be automatically amended as requested. The amended certificate will be available on the Common Portal.

GST Registration Amendment Procedure

The application must be filed on the GST Common Portal to amend your GST registration.

Application Filing

You can file your amendment application on the GST Common Portal, specifying whether it's for core or non-core field changes.

Selecting Amendment Type

• For core amendments: Choose the specific core field you need to amend, such as business details, principal or additional places of business, or promoters/partners details.
• For non-core amendments: Select the appropriate non-core field you wish to update.
• Editing and Document Upload: Amend the required details within the selected field.

Where necessary, upload supporting documents (e.g., address proof for changes to the principal place of business or ID proof for changes in partner/promoter details).

Submission and Verification:

After making changes, provide a reason for the amendment and its date, then proceed to 'Save and Continue'.

Verify the amendment application using DSC, e-signature, or EVC, which will generate an Application Reference Number (ARN). An acknowledgement will be sent to your registered contact details.

Review and Approval (for core field amendments)

A tax officer will review the core field amendment application. Upon approval, you'll receive an approval order and an updated registration certificate. If the application is rejected, a notification will be sent to your registered contact details.

Automatic Update (for non-core field amendments):

Non-core field amendments are automatically updated upon submission and do not require tax officer approval. These changes are effective from the event date that necessitated the amendment.

Note: If there's an ongoing amendment application with a generated ARN, another amendment cannot be submitted until the first is resolved. For non-core amendments, if a core amendment is pending, you will be notified and can choose to proceed; however, core changes won't reflect until approved.

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