GST Amendment: Application Process

Understanding GST Registration and Amendments

Categorizing GST Registration Amendments

Change in Core Fields

Core Fields

• Business name (Legal Name) if there's no change in PAN
• Principal and additional places of business (if there's no change in the StateState)
• Addition or deletion of stakeholders like promoters, partners, Karta, Managing Committee, or CEO

Change in Non-core Fields

• Addition, deletion, or modification of bank details
• Business details
• Description of goods and services
• Editing state-specific information (without changing the StateState)
• Authorized signatories or representatives
• Modifying details of existing stakeholders like promoters, partners, or Karta
• Minor modifications in existing principal and additional places of business

Change in Email or Mobile Number

Key Differences:

• Core Fields: These require verification and approval by a tax official.
• Non-Core Fields: These do not require approval from a tax official and can be amended without their involvement.

Who Can Change Registration Details

• Normal taxpayers and those applying for GST registration.
• Individuals or entities with a UIN card linked to UN Bodies, Embassies, and specific notified persons who want to amend their TDS/TCS registration.
• Non-resident foreign taxpayers operating under GST.
• GST practitioners.
• Providers of online application and retrieval services.

Fields You Can't Change in GST Registration:

• PAN Card Details: You can't alter your PAN card information because your GST registration is tied to your PAN number.
• Change in Business Type: If you want to change the fundamental structure of your business, which would require a different PAN number, it's not allowed within the GST system.
• 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 canceling the existing GST registration and submitting a fresh application for a new GST registration in the new state.
• Modifying the Primary Authorized Signatory: While you can change the primary authorized signatory, there's a condition. You must add a new primary signatory. If you don't meet this condition, you can't change the primary signatory in your GST registration.

Timeline for GST Amendments

• Application Submission: The taxpayer should apply amendments on the GST portal and the necessary documents within 15 days of realizing the need for modification.
• Approval with GST REG 14 Form: Once the application using GST REG 14 for amendments is approved, the requested changes will be updated in form GST REG 06.
• 15-Day Saving Period: The application for registration amendments can be saved for up to 15 days, giving the applicant time to complete and submit the required information.
• Automatic Removal: If the applicant fails to submit the application within the stipulated 15-day period for any reason, the application for amendments will be automatically removed from the system.

Steps to Amend Core Fields in GST Registration:

• Step 1: Log in to the GST portal, go to Services, select the Registration option, and select Amendment of Registration Core Fields.
• Step 2: Choose one of the four tabs for the core fields you want to amend: Business details, principal place of business, additional place of business, or promoters/partners details. The steps following this selection are mostly the same for all of them.
• Step 3: Make the necessary changes by adding, deleting, or editing details. Upload required supporting documents where asked. Documents are needed for:
  • Principal place of business (address proof)
  • Changes in details of Partners or Promoters (ID proof)
• Step 4: Provide a reason for the amendment and the date of the amendment, and click 'Save & Continue.'
• Step 5: Verify as an authorized signatory using DSC, e-signature, or EVC. This generates an Application Reference Number (ARN). An acknowledgment is sent within 15 minutes to the signatory's registered email ID and mobile number.

Steps to Amend Non-Core Fields in GST Registration:

• Step 1: Log in to the GST portal and go to Services > Registration > Amendment of Registration Non-Core Fields.
• Step 2: Choose one of the relevant tabs for the non-core fields you want to amend.
• Step 3: Make the necessary changes by adding, deleting, or editing details. Upload required supporting documents where asked. Then, click the 'Save & Continue' button to proceed.
• Step 4: Complete verification through the authorized signatory using DSC, e-signature, or EVC.

Effortless GST Amendment with IndiaFilings

RENU SURESH Expert

Updated on: October 3rd, 2023