Amendment in GST Registration

Step by step guide on “How to Make Amendment in GST Registration”:

Overview

Where there are changes in the particulars furnished in the details mentioned in the   registration application, the registered person shall submit an application along with documents relating to such changes at the common portal to amend the registration.

Types of Amendment in GST Registration

Core Fields

Amendment to core fields require the approval by the proper officer. Core fields in the registration certificate are:

  • Any change in legal/ trade name of business, not involving change in PAN
  • Address of the principal place of business or any additional place of business
  • Addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business

Non-Core Fields

Amendment to non-core fields does not require approval by the tax official. All fields other than core fields are non-core fields.

Examples of non-core fields are  details of the authorized signatory, modification of stake holder details like promoter partner Karta etc. The amended information is submitted by the registrant and is updated in the registration particulars of the taxpayers in GST database automatically.

Recommended: Step by Step guide on How to register for GST Online

Other Changes

Other changes include changes in communication details viz. mobile number and e-mail ID. The change in email or mobile number requires verification by OTP (one-time password) after online verification on common GST portal.

Fields which cannot be changed

  • Since registration is PAN based, the PAN number cannot be changed.
  • Change of place of business to another State is not possible as registration is State specific.
  • Change in constitution of business cannot be done as it leads to change in PAN.

Procedure for Amendment in GST Registration

  1. Access www.gst.gov.in URL. The GST Home page is displayed.
  2. Login to the GST Portal with valid credentials.
  3. Click the Services > Registration > Amendment of Registration Core Fields link.
Amendment in GST Registration
Amendment in GST Registration

As required, the taxpayer can amend information in the editable fields in the tabs as mentioned below:

  1. In the Verification tab, select the verification checkbox.
  2. In the “Name of Authorized Signatory” drop-down list, select the authorized signatory.
  3. In the ‘Place’ field, enter the name of the place.
  4. After filling the application for amendment of registration, you need to digitally sign the application using Digital Signature Certificate (DSC)/ e-signature or EVC.

Once digitally signed application for amendment of registration is filed, the message of successful submission of  application is displayed. You will  receive the acknowledgement in the next 15 minutes on your registered e-mail address and mobile phone number. SMS and email will be sent to the primary authorized signatory intimating ARN and successful filing of  the Form.

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Also Read: What is Statement of Financial Transaction(SFT)

Amendment to core fields require approval by the tax official. Once the amendment application is approved or rejected, you will receive a notification through SMS and e-mail message. Also, the approval order (REG 15) can be viewed/ downloaded by you at the dashboard.

Also, amended registration certificate containing the amended details will be available for the taxpayer to download at his dashboard. Amendment to non-core fields is auto approved after successful filing by  the taxpayer and does not require any processing by the tax official.

Frequently Asked Questions(FAQ’s)

Is it mandatory to add the reason for amendment?

Reasons for amendment is entered in the Reasons Text box. It is mandatory for taxpayer to specify reasons for each amendment.

Can I delete the primary authorized signatory?

Primary authorized signatory can be deleted subject to the condition that a new Primary Signatory is added/ provided.

My office has moved to another SEZ. Can the SEZ Unit/ SEZ Developer detail I had used while Registration be amended?

Yes, SEZ details entered while registering as an SEZ unit/SEZ Developer can be amended by filing the application for amendment (core fields). Navigate to the following path on the ‘GST Portal Home > Services > Registration > Amendment of Registration Core Fields’ link.

I have an ARN for amendment of core fields. Can I file application for amendment of another non-core field?

If you have already applied for amendment of core field(s) and an ARN is generated and the application is still not approved by any tax authority, then you cannot apply for amendment of non-core field till the time application is approved.

Can amendment application be filed by any one of the existing authorized signatories or do I need to make authorized signatory as primary authorized signatory on GST Portal to file amendment application?

The Amendment application can be filed by any of the existing authorized signatories. In case, existing authorized signatory is made as PRIMARY authorized signatory on GST Portal then the newly set primary authorized signatory will have to validate the email ID and mobile number through an OTP authentication.

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