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GST Amendment - Changing GST Data

GST Registration Amendment

GST Registration Amendment – Changing GST Data

GST registration amendment maybe required in some cases, wherein wrong information about the taxable person under GST has been updated in the GST Portal. In this article, we look at the procedure for correcting mistakes in GST registration certificate.

Eligibility Criteria

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

Making Changes to GST Registration Certificate

If at any point while obtaining GST registration or after obtaining GST registration, there are changes to be made to the information furnished to the GST Common Portal, an GST registration amendment application can be filed. In case of changes to GST registration application or changes to GST registration information, the GST amendment application form GST REG-14 must be signed by the applicant within 15 days of change in any information. The GST amendment application must be digitally signed by the applicant. (Know more about signing GST documents).

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 cancelled. The existing GST registration can be amended to reflect the new business name. Changes to business name can be updated on the GST portal by filing FORM GST REG-14 within 15 days of change of business name.

On filing the application for change in 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 principal place of business or any additional place 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 include:

  • 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.

In the new GST amendment application, details of the new promoter including identity proof, address proof and photograph must be provided along with a GST Declaration for Authorised Signatory.

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 Authorised Signatory using his/her digital signature after an online verification process. Changes to mobile number or email ID does 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.

GST Amendment – Changes to PAN

In case of changes to constitution of a business or PAN, then GST Amendment application cannot be made. For changes to PAN only a new GST registration application in FORM GST REG-01 can be submitted.

Time Limit for 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.

If the application for GST amendment is either not warranted or the documents furnished therewith are incomplete or incorrect, then the concerned officer can serve a notice requiring the taxpayer to submit additional information or clarification within 15 days. On receiving the notice, the taxpayer is required to submit clarification or additional information within 7 days. If the information submitted by the taxpayer is acceptable, the officer can approve the application for GST amendment. If the information is not acceptable, then the GST officer can reject the application for amendment.

However, if a GST officer fails to take action within 15 working days of submission of amendment application or within 7 working days of receipt of clarification or additional information in response to a notice, then the certificate of registration shall stand amended to the extent applied for and the amended certificate would be made available to the registered person on the Common Portal.

Amendment of Core & Non-Core fields

The application for Amendment of Registration can be categorised into two types:

  • Application for Amendment of Core fields in Registration: Core fields are one which requires approval from the jurisdictional officer.
  • Application for Amendment of Non-Core fields in Registration: Non-core fields of GST registration are one that does 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:

Core fields (Approval Required)Non-Core fields (No Approval Required)
Name of the Business
(Legal Name) if there is no change in PAN
All the other fields of registration application except the following:

  • legal name of the business,
  • Addition/ deletion of stakeholder details
  • Principal place of business
  • Additional place of business.
Addition / Deletion of Stakeholders
Principal Place of Business (other than a change in State)
Additional Place of Business (other than a change in State)

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

Online Procedure for Amendment Application – Core Fields

The taxpayers must follow the below procedure to apply for the amendment of Core fields through GST portal.

Visit GST Portal

Step 1: Firstly, the taxpayers have to visit the Goods and Services Tax portal apply for the amendment of Core fields online.

Step 1 - Amendment of GST registration
Step 1 – Amendment of GST registration

Login into Portal

Step 2: Click on the ‘Login’ button to access the username and password page.

Step 3: Enter the correct ‘Username’ and ‘Password’ credentials along with the captcha in the required field and click ‘login’.

Step 3 - Amendment of GST registration
Step 3 – Amendment of GST registration

Application to Amendment of Registration Core Fields

Step 4: After you logged in, you have to select ‘Amendment of Registration Core Fields’ from the Registration Menu under the service tab that is visible on the home page.

Amendment of GST registration
Amendment of GST registration

Business Details Tab

Step 5: The Business Details tab is selected by default; it displays the information to be filled for the registration of registration period.

  • By clicking on the Edit icon, select the field which you want to edit.
  • Now edit the desired details and select the Date of Amendment using the calendar.
  • You have to enter the reason for amendment of information provided in the Core fields in the Reasons field
  • Now click on the save button.
Step 5 - Amendment of GST registration
Step 5 – Amendment of GST registration

Step 6: Click on the continue button once all the changes are made. A blue tick will appear on the Business Details section indicating the completion of the business details.

Step 6 - Amendment of GST registration
Step 6 – Amendment of GST registration

Principal Place of Business tab

Step 7: Scroll down the page and click on the edit button.

  • Now edit the desired fields after the form is displayed for editing.
  • Enter the reason for amendment of information in the Reasons field.
  • Now you have to select the Date of Amendment using the calendar.
  • Then click on the save button.
Step 7 - Amendment of GST registration
Step 7 – Amendment of GST registration

Step 8: A blue tick will appear on the Principal Place of Business section indicating the completion of the business details.

Additional Places of the Business tab

Step 9: On clicking on the Additional Places of the Business tab, it displays the information to be filled for the addition of places of your business.

Step 9 - Amendment of GST registration
Step 9 – Amendment of GST registration

Step 10: You have to enter the number of additional places for which information is to be added in the Number of additional places field

Step 11: Then click on the Add New button.

Step 12: The form will be displayed for editing. Now proceed forward with editing by clicking on the Edit button.

  • You need to enter the reason for amendment in information in the Reasons field.

Note: No documents are required to be uploaded in the case of the amendment relating to the additional place of business.

  • You have to select the Date of Amendment using the calendar.
  • Now click on the Save & Continue button.
  • Finally, you need to click on the Save button.
Step 12 - Amendment of GST registration
Step 12 – Amendment of GST registration

Note: You can click on the Edit and Delete button to edit or delete the additional place of your business.

Promoter / Partners tab

Step 13: Click on the view button, to view the details of the Promoter or Partners.

Step 14: Click on the edit button, to edit the details of Promoter or Partners. To delete the details of the Promoter or Partners, click the delete button.

Step 14 - Amendment of GST registration
Step 14 – Amendment of GST registration
  • Click on the ‘add new’ button to add details of Promoter or Partners.
  • Now you need to enter the details of the Promoter/Partner and upload the necessary documents required as a proof for the amendment.
  • Enter the reason for amendment of information in the Reasons field.
  • Now you have to select the Date of Amendment using the calendar.
  • Then click on the save button.
  • Click on the continue button after giving all the required details.

Verification Details

Step 15: This verification page displays the details of the verification for authentication of the details submitted in the form.

  • You need to select the Verification checkbox.
  • In the Name of Authorized Signatory list, select the name of authorised signatory.
  • In the Place field, you need to enter the place where the form is filed.
  • Click the Submit with DSC or Submit with EVC button.

In Case of DSC:

  • Click the Submit with DSC button.
  • Then click the Proceed button.
  • Select the certificate and then click the “sign” button.
Step 15 - Amendment of GST registration
Step 15 – Amendment of GST registration

In Case of EVC:

  • Click the Submit with EVC button.
  • Enter the OTP that is sent to an email address and mobile number of the Authorized Signatory registered at the GST Portal and to validate OTP, click the Validate OTP button.
Step 15 - EVC
Step 15 – EVC

Acknowledgement Message

Step 16: The success message will be displayed, and you will also receive the acknowledgement for completion in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.

Step 17: You will receive notification through SMS and e-mail address once the amendment application is approved or rejected. Also, the approval order can be viewed or downloaded by you at the portal.  Also, amended registration certificate containing the amended details will be available for the taxpayer to download at his dashboard.

Verification Status – Amendments to Core Fields

If you have already applied for amendment of core field and ARN is generated, and the application is under processing by any Tax authority, then you cannot apply for amendment of core field till the time your earlier application for core amendment is disposed of by the concerned tax authority.

The verification status will be displayed with any one of the following messages.

  • Pending for Processing – Amendment Application of Registration application successfully filed, and ARN generated.
  • Pending for Validation – On submission of the Amendment Application until ARN is generated.
  • Validation Error – In case the validation fails, on submission of the Amendment Application until ARN is generated.

Online Procedure for Amendment Application – Non-Core fields

The taxpayers must follow the below procedure to apply for the amendment of Non-Core fields through GST portal.

Step 1: Click on the ‘Login’ button to access the username and password page.

Step 2: Enter the correct ‘Username’ and ‘Password’ credentials along with the captcha in the required field and click ‘login’.

Step 2 - Amendment of GST registration
Step 2 – Amendment of GST registration

Step 3: After you logged in, you have to select ‘Amendment of Registration Non-Core Fields’ from the Registration Menu under the service tab that is visible on the home page.

Step 3 - Amendment of GST registration - Non-core Fields
Step 3 – Amendment of GST registration – Non-core Fields

Step 4: Select the appropriate tab which you want to change/amend.

Step 5: After doing all the changes, click on the Verification tab to verify the entered details.

Step 5 - Amendment of GST registration - Non-core fields
Step 5 – Amendment of GST registration – Non-core fields

Step 6: Select the Authorized Signatory from the drop-down list.

Step 7: Now you have to enter the Place in the place field.

Step 8: After the application is filled, you have to sign the application using DSC or EVC digitally.

Step 9: A pop-up message will be displayed showing on successful submission of the application.

Step 10: You will receive an Acknowledgement within 15 minutes on registered Email ID and Mobile number. Also, the email and message containing ARN and intimation about the successful filing of application form for Amendment in Non-Core fields will be sent to Primary Authorized Signatory.

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