GST Registration Amendment

Under the GST regime, registration is the foremost and essential step for existing taxpayers. Without registration, they would not get the GSTIN number, a taxpayer's primary identity number. Suppose, at any point, while obtaining GST registration or receiving GST registration, there are changes to the information furnished to the GST Common Portal. In that case, a GST registration amendment application can be filed. The need for amendments in registration may arise due to several factors, such as a change in address, change in contact number, change in business details, etc.

Application for GST Registration Amendment

To amend any information post registration, the taxpayer must file an Application for Amendment of Registration in form GST REG-14 within 15 days of a change in any information. The application for Amendment of Registration can be categorized into two types:

• Core fields in Registration: Core fields require approval from the Tax officials.
• Non-Core fields in Registration: Non-core fields of GST registration do not require approval from a tax official and will be auto-updated after successful filing.

The following is the tabulation that represents the particulars has been declared as core fields and can be amended:

Eligibility Criteria

Any taxpayer of the following category, registered under GST, can file the Amendment of the registration application:

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

GST Amendment – Changes to Business Name

In case of any changes to the legal name of a business, the GST registration certificate need not be canceled. The existing GST registration can be amended to reflect the new business name. Changes to the business name can be updated on the GST portal by filing FORM GST REG-14 within 15 days of a business name change.

On applying the change in the business name, the GST Officer is required to verify the application and approve the Amendment to the business name within 15 working days in FORM GST REG-15. On approval, the Amendment would take effect from the date of occurrence of the event warranting the Amendment.

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 in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
• For Rented or Leased premises: A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
• For premises not falling under any of the above category: A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
• For rented/leased premises where the Rent/lease agreement is not available: An affidavit to that effect along with any document in support of the possession of the premises like copy of 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 Government of India are required to be uploaded.

All changes to address recorded in the GST portal must be updated within 15 days of change. On making an application for change of GST address, the GST office would approve the change within 15 days. The date of Amendment on approval by the Officer would he the date of 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 day to day affairs of the business, a GST amendment application must be filed within 15 days of of such event.

On receipt of 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 mobile number or email ID do not require the filing of GST amendment application or verification by an Officer. Changes to email or mobile number in GST common portal is considered routine changes.

Time Limit for Filing GST Amendment

Any change to information updated in the GST common portal must be intimated by the taxpayer within 15 days of occurrence of event leading to the change of information by filing a GST amendment application.

On receiving a GST amendment application, the concerned officer is required to approve the application after due verification within 15 working days from the date of receipt of application. On approval, the Amendment shall take effect from the date of occurrence of the event warranting Amendment.

Suppose the application for GST amendment is not warranted or the documents furnished are incomplete or incorrect. In that case, the concerned officer can serve a notice requiring the taxpayer to submit additional information or clarification within 15 days. On receiving the message, the taxpayer is required to submit clarification or further details within seven days. If the information submitted by the taxpayer is acceptable, the officer can approve the application for GST amendment. If the information is not sufficient, then the GST officer can reject the application for Amendment.

However, suppose a GST officer fails to take action within 15 working days of submission of an amendment application or within seven working days of receipt of clarification or additional information in response to a notice. In that case, the registration certificate shall stand amended to the extent applied for, and the amended certificate will be made available to the registered person on the Common Portal.

All these changes can only be made after login in to the GST portal, and it requires an OTP verification to apply to the GST portal.

Fields cannot be amended using the application for Amendment of Registration

Application for Amendment of Registration cannot be filed when there is a change in PAN, Constitution of Business resulting in the shift of PAN, and Place of Business from one State to other.

• Application for Amendment of Registration cannot be filed for a change in PAN because GST registration is PAN-based. You need to make a new application for registration in case there is a change in PAN.
• Application for Amendment of the Registration form cannot be filed for a change in the Constitution of Business as it results in a shift in PAN.
• Similarly, the Application for Amendment of the Registration form cannot be filled out if there is a change in place of business from one State to the other because GST registrations are state-specific. Suppose you wish to relocate your business to another state. In that case, you must voluntarily cancel your current registration and apply for a new registration in the State you are relocating your business.

GST Amendment – Changes to PAN

In case of changes to the constitution of a business or PAN, then 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.