Last Updated On:
Oct. 27, 2020, 7:44 p.m.
APPLICATION FOR AMENDMENT IN GST REGISTRATION UNDER GST ACT
As per Rule 19 under Central Goods and Services Tax 2017, it Covers the provisions relating to filing of an application for amendment in GST Registration. Form GST REG-14 is used to be filed electronically for amending the application of GST Registration.
The procedure of amendment of GST Registration wholly depends on the field/s on which it is to be an amendment. Basically, the amendment of GST Registration is divided into core fields amendment and Non-core fields amendment.
It is important to take the approval of GST Officials for the amendment of GST registration of Core fields.
- Change in legal name or trade name of the business
- Principal Place of Business.
- Additional Place of Business
- Addition or deletion of Partner or Karta or Managing Director and Whole-time Director or Member of Managing Committee of Associations or Board of Trustees or Chief Executive Officer/ equivalent.
Note: There should not be a change in PAN.
- Change in the details of the authorized signatory.
- Modification of Stakeholder details like partner or promoter or Karta.
- Addition of bank account details.
- Points to be noted while amending the registration of GST:
- Any change in the constitution, the same will result in Permanent Account Number(PAN), in such cases, the applicant is required to apply for fresh GST Registration.
- In case of amendment of Core fields, after due verification, the proper officer is required to approve the amendment application within a period of fifteen working days from the date of filing of an application in Form GST REG-14.
- However, in case of amendment of Non-Core fields, the details will get auto-approval, and accordingly the same will be reflected in the GST portal.
- If the proper officer is not satisfied with the amendment. Then, he can issue a notice in Form GST REG-03.
- Based on the notice, the applicant can file an appropriate reply in Form GST REG-04. However, if not satisfied with the reply filed, the proper officer can pass an order rejecting the amendment application in Form GST REG-05.
PROCEDURE FOR FILING AMENDMENT APPLICATION (FORM GST REG-14):
Based on the amendment of Core fields and Non-Core fields, the applicant is required to follow the below steps for filing an application in Form GST REG-14 for the relevant amendment-
STEP 1- Visit site https://www.gst.gov.in/ and click Login.
STEP 2- Enter the appropriate ‘Username’ and ‘Password’. Further, enter the Characters shown and click LOGIN.
STEP 3- Based on the amendment of the field, select following path-
- Amendment of Core fields-
- Services > Registration > Amendment of Registration Core Fields.
- Amendment of Non-Core fields-
- Services > Registration > Amendment of Registration Non-Core Fields.
STEP 4- Edit the details to be amended and upload the documents, if any.
STEP 5- File the application using either Digital Signature Certificate i.e., DSC or EVC.