Hello friends, greetings for the day in the current  article we will discuss every aspect of amendment in the registration granted or the unique identification number and what is the procedure for amendment in the registration.

Analysis

  • Where there is any changes in the particulars furnished in registration application registered person shall submit an application in prescribed manner within 15 days of such changes along with documents relating to such changes at the common portal.
  • In case the amendment required by the registered person relates to the core fields of information provided at the time of registration then the proper officer may on the basis of information furnished or as the ascertained by him approve or reject amendment. However in case the changes relates to non-core fields of information then registration certificate shall stand amended upon submission of the application on the common portal.
  • In case the changes in the registration involves changes in constitution of business and which leads to changes in PAN of a registered person than the said person shall apply for fresh registration as the GSTIN is PAN based due to which any change in PAN would lead to new registration.

What Is CGST Act Says?

  • As per section 28 of CGST Act, every registered person and a person to whom unique identity number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto in such form and manner as given in Rule 19 of CGST Rules 2017.
  • The proper officer may on the basis of information furnished approve or reject within such period as prescribed in rule 19.However amendment in certain things or certain matters approval of proper officer is not required. Proper officer cannot reject the application of amendment in registration until reasonable opportunity of being heard is given to the registered person.
  • Any rejection or approval of amendments under the State goods and service tax or the Union territory goods and service tax act shall be deemed to be rejection and approval under this act as well.

Procedure Of Amendment Given In CGST Rules 2017

  • Where there is any changes in any of the particulars furnished in the application for the registration or for the Unique identity number either at the time of obtaining registration or as amended time to time the registered person shall within 15 Days of such change submit an application duly signed and verified through electronic verification code, electronically in FORM GST REG-14 along with the required documents relating to such changes.
  • Where there is a change relating to legal name of business, address of principal place of business or any additional places or addition or deletion or retirement of partner, director or karta etc who is responsible for the day to day affairs of the business. Which does not warrant cancellation of registration under section 29 of CGST Act then the proper officer after due verification approve the amendment within a period of 15 working days from the date of receipt of application and issue an order in FORM GST REG-15 electronically.
  • In case of changes relating to change in legal name of the business or change in person who is responsible for the day to day business then the changes will have effect of each of such state from where there has been a valid registration granted.
  • Where there is change in the “Constitution of any business” resulting change in PAN then the said registered person should apply for fresh registration.
  • Any particular of the application of registration shall not stand amended with the date prior to the date of submission of application in FORMGST REG-14 except with the order of commissioner.
  • Where the proper officer is of opinion that the amendment sought is either not warranted or the documents are incomplete or wrong then he may within a period of 15 working days of receipt of application shall serve a notice in FORM GST REG-03 to show cause within a period of 7 days from the said notice.
  • The registered person shall furnish reply within 7 working days in FORM GST REG-04.
  • In case the reply is found not satisfactory or no response is received within 7 working days then the proper officer shall reject the application and pass an order in FORM GST REG -05
  • If the proper officer fails to take any action within a period of 15 days or within a period of 7 days of receiving the reply of show cause notice the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.

In case of any doubts in the current topic or provisions of Indirect taxation (GST and CUSTOMS) then you may contact us at abhutpurv@gmail.com

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One Comment

  1. MOHIT KUMAR JAIN says:

    sir i have a gst registration .
    i have not filled gst return on any time.
    now i want to fille gst return .what should i do..

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