GST Modification

Home Blog GST Modification

GST Modification

Introduction  

Under the GST concept, one of the most important things that a taxpayer has to do is to get a GSTIN number also known as GST identification number to become eligible for tax payment under the GST law. GST registration is a complex and lengthy process and there could be chances where a person fails to fill all the required details, or enters the wrong details. 

To overcome such circumstances, Rule 12 and Form GST REG 14 stimulates a way to correct the information without paying any visit to a government office or center. An user can correct some information and change the particulars without waiting for the approval from any authority and some fields might require approval but editing can be done online in both the cases, thus becoming the whole process fast and easy. . 

What do you mean by GST Modification?

GST Modification is a process through which any amendment or change made in the GST Registration or the details entered in the GST certificate. An individual can opt for Amendment in GST Registration if the registered user wishes to change from composite to normal scheme, or if there are any mistakes in GST registration which needs to be altered. A GST modification can be done using the form GST REG 14.

Since the year GST has come into picture, the taxpayers had the option to choose between the 2 schemes which were either the normal scheme or the composite scheme. Further, the taxpayer could also shift from normal to composite schemes. However, the government had taken a decision and declared 31st March 2018 as the deadline to get GST Registration under composite scheme by filing the Form GST CMP-02. Now, a taxpayer won’t be allowed to shift from normal to the composite scheme but can go vice-versa with the help of GST modification.

Three types of amendments: 

The changes for GST registration are categorized into three areas which describe the level of approval and also mention the time period to amend the fields. While applying for amendment in particular fields of a registration form, it is compulsory to mention the “Reasons” for amendment in the GST registration process. 

1.Changes in the core fields of the registration form

The alterations in the core field means, changes done in the legal name of the company, if there are changes in the principal place of business, and also in any additional place of business. A time period of around 15 days is needed to get an approval from a proper office to amend the Core Fields.

2. Changes in non-core fields of the registration form 

The fields which are not very important fall under the category of non-core fields. These are those fields that usually don’t require any approval from a proper office and can be easily done online. All the fields except those, which are covered under core fields, come under a Non-core field.

3. Change In Email Or Mobile Number of the registered user 

Any change which needs to be done in email or mobile number requires a verification by OTP(One-Time Password) after online verification on a common GST portal.

Further, there are also some fields which are non-eligible for change. They are: 

  1. The details of the PAN card once given cannot be altered as the whole registration process of GST is based on the information of the PAN card.
  2. If the constitution of the business needs to be changed, then it cannot be done, as it will also require altering the PAN card details.
  3. To change the place of business from one state to another will not be possible as GST registration is state specific. 

Who can apply for GST Modification? 

The following taxpayers can apply for change in GST registration: 

  • The normal taxpayers and new applicants under the GST Law
  • A non-resident foregin taxpayer 
  • The Online application and retrieval service provider
  • A GST practitioner
  • All the Changes in TDS/TCS registration for the person having UIN card and belongs to UN Bodies, Embassies & other notified person

What is the time limit for applying for GST modification? 

When there is a need for any modification in the GST registration, a taxpayer is required to submit the application with the needed documents for amendments on the GST portal within 15 days. After the GST REG 14 amendment form approval, the changes will be corrected and mentioned in form GST REG 06.

The application submitted for amendments can be saved for 15 days. However, in case an applicant fails to submit the application for any reason, the application for the amendments will be removed automatically by the portal.

How do you make changes in the Core Fields?

The core fields of a GST registration form are: 

  • Business details tab
  • Place of Business tab
  • Additional place of business tab
  • Partners/Promoters tab
  • Verification tab 

The steps to make alterations in core fields are: 

  1. The user should visit the home page through www.gst.gov.in. 
  2. The user shall login with the provided credentials to the GST portal. 
  3. Click on ‘Services’ tab from the main menu, hover the mouse on the ‘Registration’ tab under the section services.
  4. Click on the button ‘Amendment Of Registration Core Fields’ to open the link.
  5. Once the link is opened, you will see different tabs that are eligible for amendment. 
  6. The user shall select the field he/she wants to edit.
  7. Once the field is selected, the user can Edit the particular detail as the user wishes to. 
  8. Select the ‘Date Of Amendment’ by pressing on the calendar icon.
  9. The user has to provide the reason for amendment in GST registration process online under “Reasons” tab
  10. Click the ‘Save’ button given at the bottom of the page.
  11. After verifying all the changes made in the particular field, press “Continue” button at the bottom of the page.

 
Once the completion of the amendment in the GST registration process online is successful, an acknowledgement message will be sent automatically to registered Email and mobile no. of the user in next 15 minutes. Again, the message of application approval or rejection by the tax authority will be sent by SMS and email to the registered email ID and mobile number of the user. 

How To Make Changes In Non-Core Fields?

To change the details of the core fields for a registration form, the user is required to follow the below-mentioned step by step procedure:

  1. The user should visit the home page through www.gst.gov.in. 
  2. The user shall login with the provided credentials to the GST portal. 
  3. Click on ‘Services’ tab from the main menu, hover the mouse on the ‘Registration’ tab under the section services.
  4. Click on the button ‘Amendment Of Registration of Non-Core Fields’ to open the link.
  5. Once the link is opened, you will see different tabs that are eligible for amendment. 
  6. The Non-Core fields are represented in editable format, so the user shall edit the details in the respective fields and tabs.
  7. The user shall then select the “Verification” checkbox under the “Verification” tab.
  8. In the “Name of Authorized Signatory” field, choose the authorized signatory by drop-down list. 
  9. The user has to enter the name of the place in “Place” field
  10. Once the form is amended, digitally sign the form by using Digital Signature Certificate (DSC)/ E-Signature or EVC.

Once the completion of the amendment in the GST registration process online is successful, an acknowledgement message will be sent automatically to registered Email and mobile no. of the user in next 15 minutes.. The modification done in the Non-core fields doesn’t require any approval by the Tax Official.

Conclusion 

The registration form is one of the most crucial documents under the GST law and therefore has to be drafted and submitted very carefully. However, if by chance, the registration form carries misleading or wrong information, the user has the authority to amend it accordingly under the ambit of GST Law. 


Author : Riya

Date     : 21-Jul-2022


GET HELP