At the time of GST Registration, a Registration Certificate is issued by the GST department in the name of the business, based on the information provided by you. But, you may need to change any of the information provided earlier.  You may need to change the details because of several reasons like some incorrect information provided at the time of registration, subsequent changes in address of the place of business, e-mail id, mobile no., etc. You can do so through GST portal.

Amendment of GST registration can be of 2 types:  

  • Amendments in Core fields 
  • Amendments in Non- Core fields 

Difference between Core fields and Non- Core fields 

Core fields: Amendment of GST Registration Core fields require the approval of GST officials. These include the following:

  • Change in legal/ trade name of the business, not involving a change in PAN
  • Principal place of business  
  • Additional Place of Business (Other than the change in State)
  • Addition or deletion of Partners/ Karta/ Managing Directors and whole-time Director/ Members of Managing Committee of Associations/ Board of Trustees/ Chief Executive officer or equivalent, etc.

Non- Core fields: Amendment of GST Registration Non-Core fields do not require the approval of GST officials. The amendments are submitted by the Registration holder and those amendments are then updated in the registration particulars on GST database automatically. These include all the details other than Core fields like:

  • Change in details of the authorized signatory 
  • Modification of Stakeholder details like promoter/ partner/ Karta
  • Addition of bank account details, etc. 

Also Read: How to Claim GST Refund & Apply for GST No. Cancellation

Persons eligible to file Amendment application

a) New Registrants & Normal Taxpayers 

b) TDS/ TCS Registrants, UN Bodies, Embassies & Other Notified person having UIN 

c) Non-Resident Taxable Person

d) GST Practitioner 

e)  Online Information and Database Access or Retrieval Service Provider (OIDAR)

Procedure for Amendment in Core fields:  

  1. Visit the GST portal and log in.
  2. Go to Services> Registration> Amendment of Registration Core Fields. 
  3. Edit the details by opening tabs one by one and enter details asked for in those tabs accordingly. You shall be required to mention the date of amendment and reason for the same also. 
  4. Save the details and Continue editing the details you want to. 
  5. Once you reach the verification tab, select the checkbox, then the name of authorized signatory from the drop-down list. 
  6. Enter the name of the place. 
  7. File the application, sign it digitally using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code). 
  8. The verification status shall display any one of the following messages: 

Pending for Processing – Amendment Application of Registration application successfully filed, and ARN generated. 

Pending for Validation – Waiting for the generation of ARN after submitting the Amendment Application. 

Validation Error – In the case of validation fail on submission of the Amendment Application until the process for generating ARN.

  1. After the successful filing of an application for amendment of GST registration- core fields, you will receive an acknowledgement for successful submission of application with ARN (Application Reference No.) on registered mobile no. and registered e-mail id of the Authorized signatory.
  2. On approval or rejection of the amendment application, you will receive intimation from the GST Department on registered mobile no. and registered e-mail id. 
  3. Approval Order can be viewed or downloaded by you from the GST portal dashboard.

Also Read: GST Update: Staggered GSTR-3B Filing

Notes

  1. Where an application for amendment is under process by a tax authority, then you cannot apply for any other amendment in core field till the time of disposal of earlier application by the concerned tax authority.
  2. The change in “trade name” has been considered as a core field because it requires the issuance of a new “Registration Certificate” after the amendment.

Procedure for Amendment in Non- Core fields:  

  1. Visit the GST portal and log in.
  2. Go to Services> Registration> Amendment of Registration Non- Core Fields. 
  3. Edit the details by opening tabs one by one and enter details asked for in those tabs accordingly.  
  4. Save the details and Continue editing the details you want to. 
  5. Once you reach the verification tab, select the checkbox, then the name of authorized signatory from the drop-down list.
  6. Enter the name of the place. 
  7. File the application, sign it digitally using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code). 
  8. After the successful filing of an application for amendment of GST registration- non- core fields, you will receive an acknowledgement for successful submission of application with ARN (Application Reference No.) on registered mobile no. and registered e-mail id of the Authorized signatory.
  9. The details amended will get auto approved and will get reflected on the portal. 

Notes: 

  1. Where an application for amendment in core field in under process and you apply for amendment in non- core field also, then you will receive a message for proceeding with the application or not. If you select Yes, then the amendments applied for in core field will not be reflected in the application at that moment.

Application form for making amendments: Form GST REG-14. 

The time period to submit the application: Ideally, it should be within 15 days of the change. 

Details that cannot be amended by filing Application for Amendment of GST Registration-

  • When there is a change in PAN

Reason– Because GST registration is PAN based. You are required to make a fresh application for GST registration if there is a change in PAN.

  • When there is a change in the Constitution of Business resulting in a change of PAN

Reason– Because the change in the constitution of business (like from proprietorship to partnership) will lead to change in PAN and GST registration is PAN based. You are required to make a fresh application for GST registration in this case also.

  • When there is a change in the Place of Business from one state to another

Reason– Because GST registration is state-specific. You are required to cancel your registration and make a fresh application for GST registration in the state of relocating the business.