Order for Amendment of GST Registration

Last Updated On: Oct. 28, 2020, 9:52 p.m.
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ORDER FOR AMENDMENT OF GST REGISTRATION

 

The approval of the proper officer is required for the amendment of some of the specified fields of GST Registration. After Due Verification and on the receipt of the amendment application in Form GST REG- 14 if the proper officer is satisfied, then he will issue an order amending the GST Registration in Form GST REG-15.

Basically, Form GST REG-15 is an order issued by the proper officer for amending the GST Registration.

 

Before referring to the order in Form GST REG-15, it is important to understand the basics of amendment of GST registration. Following points try to clear the same-

a. Fundamentally, the amendment of GST registration is divided into two types –

  • Core field
  • Non-Core field

b. Following amendments are covered under Core field amendment-

  • Alteration of legal name/ trade name.
  • Change in address of the principal place of business.
  • Change in address of the additional place of business.
  • Addition, deletion, or retirement of Partner, Directors, Karta, Board of Trustees, Managing Committee, Chief Executive Officer, or equivalent.

Amendments of the fields, other than the list mentioned above, are covered under the Non-Core field amendment.

Amendments of Core fields being crucial requires the approval of the proper officer.

 

Issuance of order in Form GST REG-15-

If the applicant is willing to amend any of the Core fields shall electronically file an amendment application in Form GST REG-14. The proper officer will verify the application submitted by the applicant.

After verification, if the proper officer is satisfied, he will issue an order in Form GST REG-15.

 

TIME LIMIT:

The proper officer is required to electronically issue an order in Form GST REG-15 approving the amendments. Such order should be issued within a period of fifteen working days from the date of the receipt of the amendment application in Form GST REG-14.

Notably, notwithstanding the date of issuance of an order, the amendment shall be effective from the date of the occurrence of the event warranting/ necessitating such an amendment.

 

 

 

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