Amendment of GST Registration

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Amendment of GST Registration 

GST Registration is the first and the most essential part of the GST Law. All taxpayers need to register themselves first in order to pay GST on the supply of goods and services. There are specific criteria defined under the GST law according to which the taxpayers shall take registration under GST. 

When a taxpayer takes GST registration, he or she is assigned a unique GSTIN which is the basic identification of every registered person. Without GST registration, no taxpayer can obtain this unique identification number. 

While taking GST registration, it is necessary to carefully fill in all the required details. However, there may be circumstances where the taxpayers fill in any wrong detail or miss out on filling some detail. To rectify these errors or mistakes, the GST law provides a separate and specific section that helps the registered person amend the details in his registration. 

Who can Apply for Amendment of Registration Details? 

The following registered persons can file the application in Form GST REG-14 for amendment of registration details:

  • Normal taxpayers and new registrants 
  • TDS/TCS registrants, UN bodies, Embassies, and other notified persons having UIN. 
  • Non Resident Taxable Person
  • GST Practitioner and
  • OIDAR i.e. Online Information and Database Access or Retrieval service providers

What are the Types of Amendments in GST Registration? 

Under GST, the taxpayer can apply for an amendment to registration in the following two types: 

Application for amendment of core fields: If there is any change in the details filled in the core field then the taxpayer needs to take prior approval from the proper officer. It generally takes 15 days to get the approval. Details included in the core field are as follows: 

  • The legal name of the business 
  • Principal place of business of the taxpayer 
  • Any additional place of business of the taxpayer 
  • Any addition or deletion of the stakeholders in the business. 

Application for amendment of non core fields: To make any change in the details of non core fields, no prior approval is required. Non core fields include details other than those covered in the core fields. 

Details that cannot be amended 

Under GST registration there are specific details that can not be changed or amended once filed in. Hence it is necessary to take extra precautions in regard to those details. They are as follows: 

  • Details related to PAN. GST registration is wholly based on PAN hence it cannot be changed. 
  • Change in constitution of business which results in a change of PAN.
  •  Any change in the place of business from one state to another. 

How to Amend the Details of the Core Field? 

The step by step procedure to amend the details of the core field is as follows: 

Step 1: Log in to the GST portal i.e. gst.gov.in 

Step 2: Go to "Services" then click on "Registration"

Step 3: From the drop down menu, select "Amendment of Registration Core Field" and start making necessary changes in the respective tabs. 

Step 4: The first core field to appear on the screen will be "Business details." Make the required changes by clicking on the edit option. 
To save the changes follow the following steps: 

  • Click on the calendar icon then select the "date of amendment"
  • Type in the reason for making the amendment under the "Reasons" tab 
  • Then click on "Save" from the bottom of the page 

Once you've saved all the changes, verify them carefully then click on "continue" given at the bottom of the screen. 

Step 5: Click on the next core field i.e. "Principal place of business." In case any changes need to be made in this field, click on "edit" and make the necessary changes. After that, follow the procedure mentioned above in step 4 to save those changes. 

Step 6: Go on to the next core field i.e. "Additional place of business." Here you need to mention the number of additional places of business the taxpayer has. You can edit the details by clicking on the "add new'' option. Once you have made the required changes, follow the procedure mentioned above in step 4 to save those changes. 

Step 7: After this click on the next core field i.e. "Promoters/Partners" tab. Here you can add or edit the details of the partners or promoters in the business by clicking on "add new" option. Fill in the details then upload the relevant documents which serve as identity proof. Then again follow the procedure mentioned above in step 4 to save those changes. 

Step 8: Once you have made all the required amendments, go onto the "Verification" tab to verify all the details filled. For this, choose the authorized signatory from the "Name of authorized signatory" option and enter the name of the place in the "Place" option. After this, sign the form through DSC or EVC and complete the amendment process. 

How to Amend the Details of the Non Core Field?

To make the Amendments in the non core fields, the taxpayer needs to follow the following steps: 

Step 1: Log in to the GST portal i.e. gst.gov.in 

Step 2: Go to "Services" then click on "Registration"

Step 3: From the drop down menu, select "Amendment of Registration Non Core Field."

Step 4: Click on the respective fields and make the required changes 

Step 5: Go on to the Verification tab 

Step 6: Choose the authorized signatory from the "Name of authorized signatory" option and enter the name of the place in the "Place" option.

Step 7: Sign the form through Digital Signature Certificate or E-signature or EVC

Step 8: After completing all the steps, the amendment process will be successfully completed. An acknowledgment will be sent to the taxpayer in the next 15 minutes on the registered email and mobile number. 

What is the Timeline For Amendment in GST Registration Process? 

When any changes arise in the core fields or non core fields, the taxpayer needs to file the application for amendment in Form GST REG 14 within 15 days of the changes. The proper officer then approves or rejects the application. In case of approval, the changes are made in Form GST REG 06. 

The application for amendment is generally held for 15 days. In case any applicant fails to submit the application for whatever reason, the application is removed automatically. 

 


Author : Simran

Date     : 01-Jul-2022


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