Amendment of GST Registration- Complete Guide

Amendment of GST Registration- Complete Guide

For present taxpayers, registration is the first and most crucial step under the GST regime since, without it, they cannot get their GSTIN number, which serves as their primary identifying number.

It's critical to fill out the registration form, but what if someone made a mistake or comitted some important fields?

Rule 12 and Form GST REG 14 offer a mechanism to update the information without going to any offices or facilities run by the government.

While some areas need approval from a higher authority, an applicant can update some details and rectify some information without that approval. 

In both circumstances, updating can be done online. The three categories for GST registration limit amendments specify the permission level and window for making changes to the fields. 

In the GST registration procedure, it is necessary to state the "Reasons" for Change when requesting changes to certain areas of a registration form.

Three different types of amendments are possible:

The amendments of registration under GST are divided into three categories, which describe the level of approval and period for changing the fields. They are as follows:

  • Changes in Core Field: Changes in Core Field involve the legal name of the business, the address of the principal place of business, and any more places of business.
  • Changes in Non-core Fields: Some fields do not need approval from a proper office, and amendments in Non-core fields can be done online. Non-core fields include all fields that are not covered by core fields.
  • Change in Email Or Mobile Number: A change in email or mobile number necessitates OTP verification after online verification on the common GST portal.

How to Make Changes in GST Registration Core Fields

To change the information in the core fields of a registration form, follow the steps outlined below:

Step 1: Navigate to the GST home page by typing www.gst.gov.in.

Step 2: Log in to the GST portal using the credentials provided.

Step 3: From the main menu, select the 'Services' tab and then the 'Registration' tab.

Step 4: Open the link by clicking on 'Amendment Of Registration Core Fields.' Tab for Business Specifics

Step 5: The "Business Details" tab is used by default. Click the Edit icon to select the field you want to edit.

Edit the specific detail you want to change - Choose the 'Date Of Amendment' by clicking on the calendar icon.

Step 6: Select "Principal Place of Business" from the main menu, then select the "EDIT" button at the bottom of the page if you need to change something. 

Edit the required information, and then enter "Reasons" and "Date Of Amendment."

The page's bottom contains a "Save" button. Click it.

Extra Business Locations

Step 7: In the main menu, click on the "Extra Places of Business" tab, then enter the details 

- On "Number of places," this field must be filled with values.

- Click the "Add New" button. Put the desired information where the blanks are needed.

- Then, repeat the "Reasons" and "Date Of Amendment" fields. Click "Save & Continue" at the bottom of the page to continue.

- Promoter / Partners section

Eligible Applicant To Change Registration Information:

The following category of taxpayers may update their registration information:

  • New applications and regular taxpayers.
  • TDS/TCS registration changes for individuals with UIN cards who are members of UN agencies, embassies, and other parties.
  • Person.
  • Foreign non-resident taxpayer.
  • GST professional.
  • Provider of online application and retrieval services.

The following fields are not editable:

  • Changes to PAN card information are not permitted because PAN numbers are the only thing used for GST registration.
  • Because it requires a new PAN number in the first place, changing the business's constitution is not possible.
  • Since GST registration is state-specific, moving a business from one state to another is impossible.

Additionally, the primary authorised signature may be changed if a new primary signatory is added. The principal signatory can only be changed if the need is met.

The time limit for amendment in GST registration

Suppose any information in the GST common portal is changed completely. 

In that case, the taxpayer must file a GST amendment application within 15 days of the event that caused the information to be changed.

When a GST amendment application is received, the responsible officer has 15 working days from the date of receipt to approve it after proper verification. 

The amendment will go into effect the day after it is approved, depending on when the event justifies it occurred.

If the application for GST change does find to be unnecessary or the supporting documents need to be done or accurate.

The responsible officer may issue a notice requiring the taxpayer to provide more information or explanation within 15 days. 

The taxpayer has seven days from the time they get the letter to respond with clarifications or further data. 

If the taxpayer's information is accurate, the officer may grant the request for a GST modification. 

The GST officer may reject the amending application if the provided information is insufficient.

The registration certificate will indeed be revised to the extent suggested, and the amended certificate will be made available to the registered person on the Common Portal.

If a GST officer fails to act within 15 working days of receiving an amendment application or within 7 working days of receiving clarification or more information in response to a notice.

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Conclusion

Any of the existing Authorised signatories may file an amendment application. 

If an existing authorised signatory is designated as the PRIMARY authorised signatory on the GST Portal, the designated primary authorised signatory must confirm the email ID and mobile number using OTP authentication.

FAQs

Who has the right to submit a registration amendment application?

Applications for Amendments in GST registration may be submitted by any GST-registered taxpayer who falls under one of the following categories:

  • New Registrants & Regular Taxpayers
  • TDS/TCS Registrants, UN Bodies, Embassies, and Other Notified Persons with UIN
  • Non-Resident Taxable Person
  • Practice of GST
  • Providers of online databases and information access or retrieval

What must non-core fields do?

Non-core fields are those on the registration form that does not ask for the business's legal name, the addition or deletion of stakeholder information, or the major or secondary location of the business.

Non-core fields are editable, and changes made to them are reflected in the taxpayer registration form. If any changes are made to these fields by the taxpayers, the Tax Official is not required to approve them.

Can I preserve the Registration Amendment Application? And if so, how long?

Yes, you have 15 days to save your application for amendment of registration under GST  after a change. But submit your application for a registration amendment within 15 days of commencing, filing, or initiating it, or the application will be erased.

What is a modification to the registration usually includes?

The following fields on the registration form are referred to as fundamental fields.

  • The name of the company (legal name) if the PAN has not changed.
  • Adding or removing stakeholders.
  • Principal Place of Business or more Place of Business, unless the State Has Changed (other than the change in State)
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