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Change GST Registration Information

Last updated : October 14th, 2022 06:06 pm

Change GST Registration Information

GST registration requires various details of an applicant. Once an applicant has registered under GST, there might be a need to make amendments to the particulars of the registration. Given this scenario, the applicant needs to file an application for amendment of GST registration in order to make amendments to the details furnished. To apply for amendment of GST registration, one must understand the two categories.

• Application for the amendment of core fields – requires approval from GST Authorities
• Application for the amendment for non-core fields – Does not require approval from GST Authorities.

In this article, we look at the application for the amendment of core fields of GST registration, the steps involved and the various criteria.

Core Fields of GST Registration

The following particulars have been declared as core fields and can be amended :

1. Business Details

   * Legal Name of the Business
   * Trade Name
   * District of Business
   * Constitution of Business

2. Partner/Promoter Details

   * Names of new partners/promoters can be added and old stakeholders can be removed.
   * Changes that occur between existing partners/promoters can be Amended as a Non-core Amendment.

3. Principal Place of Business

   * Address
   * Contact Information
   * Possession status of Premises
   * Type of Business Activity carried out at the location

4. Additional Place of Business

   * Additional places of Business.
   * Details of Address, contact information.
   * Possession status of Premises.
   * Type of Business Activity carried out at the location.

Procedure for Amendment of Core Fields

By following the steps mentioned below, you can file an application for the amendment of core fields in GST registration:

STEP 1: Visit the GST Portal and login into your GST account by providing the username and password.

STEP 2: Select services from the top menu and then select Registration from the drop-down menu.

STEP 3: You will see another drop down menu from which you will have to select  “Amendment of GST Registration Core Fields” in the option.

STEP 4: The page leads to the amendment of core fields where one can file the application for amendments on ore fields such as:

• Business Details.
• Promoter/Partners.
• Principal Place of Business.
• Additional Place of Business.
• Verification.

One may select the icon representing the core field that is desired to be modified. We’ll examine each of them in detail.

Business Details

Follow the steps mentioned below to amend business details.

1. The Business Details icon is selected by default.
2. The applicant’s business details will be displayed. Select on the pen tool next to the particular detail that is desired to be edited.
3. Enter the new details and then select the “Date of Amendment” from the calendar displayed.
4. Use the box to enter the reason causing Amendment.
5. Save the changes made in the details.

Amendment of Promoters/Partners

Follow the steps mentioned below to make changes regarding promoters/partners.

1. Select the Promoter/Partners icon.
2. The details of the promoters/partners during the time of registration will be displayed.
   You may select view on a Promoter/Partner’s name and will then be able to either edit/delete a partner from the list.
3. New Promoter/Partner can be added by selecting the ‘Add New’ button and entering the details and documents of the partner.
4. You may then select the ‘continue’ option.

Amendment of Principal Place of Business

Follow the steps below to make Amendments regarding the Principal Place of Business.

1. Select the Principal Place of Business Icon.
2. The Principal Place of Business details is shown. Select edit to make the necessary changes.
3. You will be required to upload a document of address proof and mention the nature of possession of premises.
4. Use the given box to fill details on the reasons for the Amendment.
5. Click on the date of Amendment from the calendar tab.
6. Select the save button and proceed.

Note: In case you need to file for Amendment of Additional Places of Business, you will have to make sure you have selected ‘yes’ next to the “Have an additional place of business” in the Principal Place of Business tab and save the changes.

Amendment of Additional Place of Business

Follow the steps below to add additional places of business.

1. Select the additional place of business icon.
2. You may edit or delete the details of the additional places by selecting “edit or delete” from the list of additional places of business.
3. Fill in the number of additional places that need to be updated on information in the “Number of additional places.”
4. Use the empty box to fill in the details about the reason due to which such amendments are being made.
5. Choose the date of the amendment from the Calendar tab.
6. Select the save button and proceed.

Verification

After making the necessary amendments in the GST Registration core fields, the same must be submitted for verification by following the steps mentioned below:

1. Select the Verification Icon.
2. Check the Verification by ticking next to the disclaimer message.
3. Select the authorized signatory from the list of “Name of Authorized Signatory.”
4. Enter the name in the field assigned for the same.
5. You are required to submit your digital signature either with DSC/E-SIGNATURE/EVC/.

Application Summary

Once the verification process is completed, an ARN is generated and an acknowledgement message for the same will be received within a stipulated time of 15 minutes through message/e-mail. The application is processed within 15 days from the date of signing the Amendment application. The applicant will receive a notification through SMS or e-mail about whether the amendment has been approved or rejected. If the details of the amendment are not satisfactory, the assessing officer might issue a notice to the applicant for which a reply is to be made within 7 working days.

Application for amendment of registration must be submitted within15 days from the date of change that requires notification to the GST registration. The application will be available for 15 days after making changes. After a period of 15 days, the application will automatically be deleted upon failure to submit the same.