1. Every person who is liable to be registered enters the prescribed details in the GST REG 01 (registration form ) on GST Portal. In case the person missed out on some details or entered incorrect details, he can amend the particulars in a manner prescribed in Rule 19 of CGST Rules 2017. Section 28 of the CGST Act 2017 covers the provisions for amendment of registration.
2. The amendments for GST registration are categorized into core fields and non-core fields.
2.1 Core Fields:- The core fields of registration form include the legal name of the business, the address of the principal place of business, and any additional place of business. The amendments in the core field require approval from a proper officer. An application in Form GST REG-14 needs to be submitted online for the amendments in such core field
2.2 Non-Core Fields: All the fields except those, which are covered under core fields, falls under a Non-core field. The amendments in Non-core fields don’t require any approval from a proper office and can be easily done online.
2.3 The fields which can not be amended:- The following details in GST registration cannot be amended:-
(a) Amendment in PAN Card details.
(b) Amendment in the Constitution of business
(c) Amendment in address from one state to another
3. It is mandatory to mention the “Reasons” for amendment in the GST registration process While applying for amendment in particular fields of a registration form
4. Procedure for Amendment
|Section 28(1)||Every registered person and a person to whom UIN has been granted shall inform the proper officer of any changes in the information furnished at the time of registration, or that furnished subsequently.|
|Rule 19(1)(a)||If there is any change in any of the particulars furnished in the application for GST registration, the registered person shall, within fifteen days of such change, submit an application, duly signed or verified electronically in form GST REG-14, along with documents relating to such changes.|
|The proviso to Rule 19(1)(a)||The change relates to following does not warrant cancellation of registration but requires an amendment to registration certificate:- (i) legal name of business (ii) address of the principal place of business or any additional place of business; or(iii) addition, deletion of the name of the person responsible for the day to day affairs of the business
In these cases, the proper officer shall approve the amendment within fifteen working days from the date of receipt of application in form GST REG-14 after due verification. He will issue an order in form GST REG-15 electronically.
The effective date of amendment:- The amendment shall take effect from the date of occurrence of the event warranting amendment.
|Rule 19(1)(b)||Applicability of the amendments:- The change relating to the legal name of business and addition deletion of the name of the person responsible for day-to-day affairs of the business in any State shall be applicable for all registrations of the registered person obtained under these rules on the same PAN.
The change in address of the principal place of business or any additional place of business, the change will apply only to the place where that registration will be obtained.
|Rule 19(1)(c)||The change relates to any particulars other than specified in Rule 19(1)(a) above, the certificate of registration shall stand amended upon submission of the application in FORM GST REG -14 on the common portal.|
|Rule 19(1)(d)||Where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG -01|
|The proviso to Rule 19(1)(d)||Verification of mobile and e-mail address – Any change in the mobile number or e-mail address of the authorized signatory, as amended from time to time, shall be carried out only after online verification through a one-time password sent to the said mobile number and e-mail.|
|Rule 19(1A)||The amendment will be from the prospective date – The amendments made will be from the date of submission of GST REG-14 on the common portal. However, Commissioner, for reasons to be recorded and subject to prescribed conditions, can amend with retrospective effect.|
5. Approval by Proper Officer
|Section 28(2)||The proper officer may, on the basis of information furnished or as ascertained by him, approve or reject amendments in the registration particulars.|
|First Proviso to section 28(2)||Approval of the proper officer shall not be required in respect of the amendment of such particulars in Non-core fields .|
|Rule 19(2)||If the proper officer is of the opinion that the amendment sought is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within fifteen working days from the date of receipt of the application in form GST REG-14, serve a notice in form GST REG-03, requiring the registered person to show cause, within seven working days of the service of the said notice, as to why the application submitted shall not be rejected.|
|Rule 19(3)||The registered person shall furnish a reply to the notice to show cause, in form GST REG-04 within seven working days from the date of the service of the said notice|
|Rule 19(4)||If the reply furnished is found to be not satisfactory or if no reply is furnished within the specified time, the proper officer shall reject the application for amendment and pass an order in form GST REG -05|
|Second Proviso to section 28(2)||The proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.|
|Section 28(3)||Any rejection or approval of amendments under the CGST Act/SGST Act shall be deemed to be a rejection or approval of amendments under the SGST Act/CGST Act|
6. Deemed Acceptance of Amendment
|Rule 19(5)||If the proper officer fails to take any action-(a) within fifteen working days from the date of submission of application, or (b) within seven working days from the date of receipt of the reply to the notice to show cause, the certificate of registration shall stand amended to the extent applied for.
The amended certificate will be made available to the registered person on the Common Portal
7. It is mandatory to mention the “Reasons” for amendment in the GST registration process While applying for amendment in particular fields of a registration form
Part 19 of the series will cover the topic Cancellation of Registration under section 29 of CGST Act 2017
The author can be approached at firstname.lastname@example.org.