A. FAQs on Amendment of Registration – Core and Non-Core Fields

Q.1 Can amendments be made to the information submitted in the Registration Application?

Ans: Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details and so on. In order to amend any information post registration, the taxpayer needs to file an Application for Amendment of Registration.

Application for Amendment of Registration, can be categorized in two types:

  • Application for Amendment of Core fields in Registration
  • Application for Amendment of Non-Core fields in Registration

Provides information

Q.2 Who can file the Application for Amendment of Registration?

Ans: Any taxpayer of following category, registered under GST, can file Application for Amendment of Registration:

a) New Registrants & Normal Taxpayers

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

d) Non Resident Taxable Person

e) GST Practitioner

f)  Online Information and Database Access or Retrieval Service Provider

Q.3 What are core fields?

Ans: Following fields of the registration application are called core fields.

  • Name of the Business, (Legal Name) if there is no change in PAN
  • Addition / Deletion of Stakeholders
  • Principal Place of Business (other than change in State) or Additional Place of Business (other than change in State)

Q.4 What are non-core fields?

Ans: Fields of the registration application except legal name of the business, Addition/ deletion of stakeholder details and principal place of business or Additional place of business are called non-core fields.

Non-core fields are available for editing, and changes in it are auto populated in registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpayers.

Q.5 Which fields CANNOT be amended using the application for Amendment of Registration?

Ans: Application for Amendment of Registration cannot be filed when there is:

  • Change in PAN.
  • Change in Constitution of Business resulting in change of PAN.
  • Change in Place of Business from one State to other.

Application for Amendment of Registration cannot be filed for change in PAN because GST registration is PAN-based. You need to make fresh application for registration in case there is change in PAN.

Application for Amendment of Registration form cannot be filed for change in Constitution of Business as it results in change of PAN.

Similarly, Application for Amendment of Registration form cannot be filled if there is change in place of business from one state to the other because GST registrations are state-specific. If you wish to relocate your business to another state, you must voluntarily cancel your current registration and apply for a fresh registration in the state you are relocating your business.

Q.6 By when should I file an application for Amendment of Registration in case of any change of my registration?

Ans: You must submit the application for Amendment of Registration within 15 days from the date of the particular change which has warranted change in the registration application.

Q.7 Can I save the application for Amendment of Registration? If yes, for how long?

Ans: Yes, you can save your application for Amendment of Registration after modification for 15 days. However, if you fail to submit your application for amendment of Registration within 15 days of starting/filing/initiating it, the application for amendment in registration will be automatically purged.

Q.8 Is it mandatory to add reason for amendment?

Ans: “Reasons” for amendment is entered in the Reasons Text box. It is mandatory for taxpayer to specify reasons for each amendment.

Q.9 How can I add Bank Account details?

Ans: You can add Bank details by filing a non-core amendment application.

Q.10 Do I need to digitally authenticate the application for Amendment of Registration before submitting it on the GST Portal?

Ans: Yes, just like your original registration application, you need to digitally authenticate the application for Amendment of Registration before submitting it on the GST Portal using DSC, E-Sign or EVC as the case may be.

Q.11 Can I delete the Primary authorized signatory?

Ans: Primary Authorized Signatory can be deleted subject to the condition that a new Primary Signatory is added/ provided.

Q.12 My office has moved to another SEZ. Can the SEZ Unit/ SEZ Developer details I had used while Registration be amended?

Ans: Yes, SEZ details entered while registering as an SEZ unit/SEZ Developer can be amended by filing the application for amendment (core fields). Navigate to the below path on the ‘GST Portal Home > Services > Registration > Amendment of Registration Core Fields’ link.

Q.13 I have an ARN for amendment of core fields. Can I file application for amendment of another non-core field?

Ans: If you have already applied for amendment of core field(s) and an ARN is generated and the application is still not approved by any tax authority, then you cannot apply for amendment of non-core field till the time application is approved.

Q.14 Can amendment application be filed by any one of the existing authorized signatory or do I need to make authorized signatory as PRIMARY authorized signatory on GST Portal to file amendment application?

Ans: Amendment application can be filed by any of the existing Authorized signatories. In case, existing authorized signatory is made as PRIMARY authorized signatory on GST Portal then the newly set primary authorized signatory will have to validate the email ID and mobile number through an OTP authentication.

Q.15 Do I need to upload any document for amendment relating to additional place of business?

Ans: In case of amendment relating to additional place of business, no documents are required to be uploaded.

Q.16 Does amendment of non-core field require processing by the Tax Official?

Ans: Amendment to Non-Core fields is auto approved after successful filing by the taxpayer and does not require any processing by the Tax Official.

Q.17 Does amendment of core field require processing by the Tax Official?

Ans: Amendment to Core fields require approval by the Tax Official. If no action is taken by tax official, then application is auto approved after stipulated time.

Q.18 What will happen once the application for amendment of registration is processed by the Tax Official?

Ans: Once the amendment application is approved or rejected, you will receive a notification through SMS and e-mail message. Also the approval order (REG 15) can be viewed/downloaded by you at the dashboard.  Also amended registration certificate containing the amended details will be available for the taxpayer to download at his dashboard.

Q.19 What will happen after submission of application for amendment of registration?

Ans: Once digitally signed application for amendment of registration is filed, the message of successful submission of application is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. SMS and email will be sent to the primary authorized signatory intimating ARN and successful filing of the Form.

B. Manual on Amendment of Core Fields

How can I apply for change in core fields of the Registration Applications that were submitted during registration?

Amendment to Core fields require approval by the Tax Officials. Core fields include the following:

  • Any change in legal/ trade name of business, not involving change in PAN
  • Principal place of business
  • Additional Place of Business (Other than 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.

Note:

  • If you have already applied for amendment of core field and ARN is generated and the application is under processing by any Tax authority, then you cannot apply for amendment of core field till the time your earlier application for core amendment is disposed by the concerned tax authority.
  • Since any change in the “Trade Name” triggers issuance of new Registration Certificate, it is kept as core amendment process flow.

Amendment of Core Fields Image 1

To amend the information provided in the core fields during registration, you need to perform the following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services> Registration > Amendment of Registration Core Fields link.

Amendment of Core Fields Image 2

As required, the Taxpayer can amend information in the editable fields in the tabs as mentioned below:

Business Details tab:

The Business Details tab is selected by default.

a) Select the field which you wish to edit by clicking on the Edit icon (white black pen icon).

b) Edit the desired details and select the Date of Amendment using the calendar.

c) In the Reasons field, enter the reason for amendment of information provided in the Core fields.

d) Click the SAVE

Amendment of Core Fields Image 3

e) Once all the changes are done, click the CONTINUE

Amendment of Core Fields Image 4

Principal Place of Business tab:

a) Scroll down the page and click the EDIT button.

Amendment of Core Fields Image 5

The form is displayed for editing. Edit the desired fields.

b) In the Reasons field, enter the reason for amendment of information.

c) Select the Date of Amendment using the calendar.

d) Click the SAVE button.

Amendment of Core Fields Image 6

Additional Places of Business tab:

a) In the Number of additional places field, enter the number of additional places for which information is to be added.

b) Click the ADD NEW button.

Amendment of Core Fields Image 7

The form is displayed for editing. Edit the desired details.

b) In the Reasons field, enter the reason for amendment in information.

Note: In case of amendment relating to additional place of business, no documents are required to be uploaded.

c) Select the Date of Amendment using the calendar.

d) Click the SAVE& CONTINUE button.

e) Click the SAVE button.

Note: You can click the EDIT and DELETE button to edit or delete the additional place of business

Amendment of Core Fields Image 8

Promoter / Partners tab:

To view the details of Promoter or Partners, click the VIEW button.

To edit the details of Promoter or Partners, click the EDIT button.

To delete the details of Promoter or Partners, click the DELETE button.

a) Click the ADD NEW button to add details of Promoter or Partners.

Amendment of Core Fields Image 9

b) Enter the details of the Promoter/Partner and upload the necessary documents required as a proof for amendment.

c) In the Reasons field, enter the reason for amendment in information.

d) Select the Date of Amendment using the calendar.

e) Click the SAVE Button.

f) Once details are added, click the CONTINUE Button.

Verification tab:

4. In the Verification tab, select the Verification checkbox.

5. In the Name of Authorized Signatory drop-down list, select the authorized signatory.

6. In the Place field, enter the name of the place.

7. After filling the application for Amendment of Registration, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.

Once digitally signed application for amendment of registration is filed, the message of successful submission of application is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. SMS and email will be sent to the primary authorized signatory intimating ARN and successful filing of the Form.

Amendment to Core fields require approval by the Tax Official. Once the amendment application is approved or rejected, you will receive a notification through SMS and e-mail message. Also the approval order (REG 15) can be viewed/ downloaded by you at the dashboard. Also, amended registration certificate containing the amended details will be available for the taxpayer to download at his dashboard.

To view the various status types refer the FAQs available at -> https://tutorial.gst.gov.in/userguide/registration/index.htm#t=Track_Application_Status.htm

C. Manual on Amendment of Non-Core Fields

How can I apply for change in non-core fields information submitted during registration?

Amendment to Non-Core fields does not require approval by the Tax Official. All fields other than Core fields are Non-core fields. Examples of non-core fields are details of the authorized signatory, modification of Stake holder details like promoter partner karta etc. The amended information is submitted by the Registrant and is updated in the registration particulars of the taxpayers in GST database automatically.

Note: If you have already applied for amendment of core field and ARN is generated and the application is still not approved by any tax authority, then you will receive the below message while you apply for amendment of non-core field. Click the YES button in case you want to proceed or else click NO.

In case you click Yes, core application changes that have been applied for amendment will not be reflected in the Form.

Amendment of Non-Core Fields Image 1

To amend the information provided in the non-core fields during registration, you need to perform the following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > Registration > Amendment of Registration Non – Core Fields link.

Amendment of Non-Core Fields Image 2

4. The application form for editing is displayed and non-core fields is available in editable form. Edit the details in the desired tab.

Amendment of Non-Core Fields Image 3

5. In the Verification tab, select the Verification checkbox.

6. In the Name of Authorized Signatory drop-down list, select the authorized signatory.

7. In the Place field, enter the name of the place.

8. After filling the application for Amendment of Registration, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.

On submission of application for amendment of registration, a message of successful submission of application is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. SMS and email will be sent to the primary authorized signatory intimating ARN and successful filing of the Form.

Amendment to Non-Core fields is auto approved after successful filing by the taxpayer and does not require any processing by the Tax Official.

(Republished with amendments)

****

Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

More Under Goods and Services Tax

56 Comments

  1. Rajesh says:

    How to delete Trade name if proprietor is doing business in his individual name?. I see only amendment. If we leave blank, we can’t save as it is mandatory field.

  2. Pooja Agrawal says:

    i wrongly entered reason to obtain registration while applying for registeration under gst. i mentioned others ( Mentioned as Online Trading of goods) instead of ecommerce operator and now application is pending for verification.
    please help how to rectify it

  3. Devanand Chotrani says:

    Hello

    There are some spelling mistakes in my core fields since july 2017 that i want to amend now. Please tell the “date of amendment” to choose — july 2017 or current date.

    Thanks

  4. Pradosh Mohapatra says:

    I have added a service on goods and services. When I verify with EVC it says

    Invalid Telephone Number for 1 Authorized Signatory
    Invalid Telephone Number for Partner 1

    I do all my return filed by EVC only and it works fine.

  5. Vikki Shaw says:

    At the time of amendment in core field i.e. deletion of 4 partners out of 8, all 8 partners are not showing, only 5 partners are showing.

    Initially, at time of registration there were 4 partners, after sometimes 4 more partners were admitted, presently there are 8 partners but there are only 5 partners are showing.

    But in RC all 8 partners are visible.

    Please give us the solution…

  6. MANOHAR MANADLI says:

    Respected Sir/Mam,
    Here I have changed my firm name in core field registration and got message show in status draft . i want to download new name firm registration certificate. but i am unable to download the updated registration certificate. only old firm name certificate is available for download. please guide me how to download the new firm name registration certificate.
    & I tried to change proprietor Name by (non core field) as per name on pan card (proprietary firm). My application status of draft wanted to change to i.e as per pan card card.
    Hence, applied to change of name of promoter (non core field) and same is approved. My application for change of Legal Name of business is already there and shows name of promoter as per earlier whereas profile shows changed name (as per pan card). Hence when I am trying to submit my application, show status is draft
    thanks
    manohar mandli
    07/12/2018

  7. MANOHAR MANADLI says:

    respected sir \ mem

    Here I have changed my firm name in core field registration and got message approved draft ahow in status i want to download new name firm registration certificate. but i am unable to download the updated registration certificate. only old firm name certificate is available for download. please guide me how to download the new firm name registration certificate. I tried to change Legal Name of Business (core field)
    &l Legal Name of Business ( none core field) as per name on pan card (proprietary firm). My application accepted due to name conflict in name of promoter and Legal Name of Business, I wanted to change to i.e as pan card.
    Hence, applied to change of name of promoter (non core field) and same is approved. My application for change of Legal Name of business is already there and shows name of promoter as per earlier whereas profile shows changed name (as per aadhar card). Hence when I am trying to submit my application, draft show in status

  8. Mrutyunjaya Attigeri says:

    Application for Amendment of Core fields in Registration done on date 01/10/2018 but to day is 24/10/2-18 still in process. when it will get approve ? still how many days it will take ? is there any helpline to verify

  9. Sudhir Yadav says:

    How long does it take to process and verify changes in the core fields. I changed phone and email of authorised person. Its 2 days but it still says that its under process of verfication.

  10. REENA YADAV says:

    i want to delete the all 2 partners of the firm and same time 2 new partners will be entered.
    can this be possible in one amendment in gst.

  11. Rama says:

    how to change the date of birth in authorised signatory.

    I changed in non-core field it asks duplicate mobile num and mail id. i am also change these but finally send verification colomn put signature with evc but i shows duplicate mail id/phone num passed to the promotor. It only shows but it is not updated.

    how to rectify it

  12. Latha says:

    we have to change the name of partner in gst registration.
    is it possible to upload new partnership deed instead of old one uploaded?
    is it possible to upload the photo of new partner instead of old one already uploaded

    Please reply

  13. Yasmeen says:

    First director of the co. has expired now we want to register a other director as a primary authorised signatory we are unable to change because after the changes made at the verification page the field requires disc of deceased director instead of other whom we want to register. if anyone having a solution of this kind of issue please help to resolve it.

  14. Arjun says:

    I’m receiving the message “Name does not match for Promoter”, when try to add additional address. Kindly help me out in fixing this.
    FYI-There is no change in the PAN.

    1. Kritika Shukla says:

      First change name of partnet/proprietor by amendment in non-core field. After successful generation of ARN for that, apply for change in core field.

      1. piyush says:

        My DOB and PAN CARD has been changed. Now i want to add additional place of business. But when i submit the application validation error of Dob and Name shown on portal. I also try through amendment of Core field and Non core Field but the error showing same. please help

  15. Pratim says:

    Sir,

    By Mistake I have selected amendment of Core Details instead of Non-Core Details for change in Contact Details and Email ID. What should I do now?

  16. Aejaz Ahmed says:

    Respected Sir/Mam,
    Here I have changed my firm name in core field registration and got message approved after 15 days. i want to download new name firm registration certificate. but i am unable to download the updated registration certificate. only old firm name certificate is available for download. please guide me how to download the new firm name registration certificate.

    Thanks:

    Regards:

    Aejaz Ahmed

  17. Sanjay says:

    We have tried to amend the GST Registration for addition of Excise registration number of other unit. But could not submit the application and error is ” system error occured’. so many times we contact to helpdesk but no proper solution received.

  18. Ravin Sabhaya says:

    I tried to change Legal Name of Business (core field) as per name on aadhar card (proprietary firm). My application not accepted due to name conflict in name of promoter and Legal Name of Business, I wanted to change to i.e as per aadhar card.
    Hence, applied to change of name of promoter (non core field) and same is approved. My application for change of Legal Name of business is already there and shows name of promoter as per earlier whereas profile shows changed name (as per aadhar card). Hence when I am trying to submit my application, it is not accepted for the same reason.

  19. Latha Bathyala says:

    Hi,
    I am trying to amendment in non core filed like add one of good along with services after adding this amendment when filing with DSC it shows an error”SYSREM ERROR OCCURED”

  20. Umesh Rai says:

    Sir/Mam,
    there is mentioned that “Amendment in Core fields require approval by the Tax Official” I want to ask that is we have to physically walk to Tax office for approval the same of it will done online ?

  21. Shelly Gupta says:

    My client is a partnership firm & one partner has changed DOB in PAN card. We have already made correction in GST through amendment in nore core fields by altering DOB of the partner.
    We also want to add service provision along with goods through amendment in core fields, but when we are trying to make amendment in core fields it is showing old DOB of the proprietor due to which it is showing Validation error that “The details mentioned in Form did not validate successfully due to the following errors,
    null , Date Of Birth does not match for Promoter.Please resubmit the application after rectifying the errors.”
    But the new DOB has already been updated through amendment in non core fields.

    1. Amit says:

      Hi Shelly Gupta,

      I am also facing the same issue. I am trying to change the Trade Name(Core amendments) after changing the DOB in non-core amendments.

      Were you able to successfully change the core fields? Let me know how you solved. Thank you.

  22. Manas says:

    I am trying to change the Email ID in Authorized Signatory tab in no core amendment tab but it is still not editable. Again the opting out of Composition levy is not available.
    Please help…

  23. D Padmavathy says:

    We have added our central excise number in amendment of noncore fields and we have submitted on 1.9.17. Till today dated 27.9.17 status is showing as ‘ Pending for Validation’. This linking of central excise number is very important as we have to fill tran1 to claim our old itc. I have contacted gst customer care , they r saying that it is in process please wait. Tran1 has to be submitted also. Please advice

  24. AJAY KUMAR JHA says:

    Whether the change of Mobile number and E-mail id of Directors is core field amendment or non-core field amendment?please enlighten.We have three directors A B and C . C is also a primary and only authorized signatory.On editing the mobile number and E-mail id of C from the Directors Tab the system is saving the same but Mobile number and E-mail id of other 2 directors can not be saved.

  25. AJAY KUMAR JHA says:

    We are facing System error on submitting amendment of non core field.In Directors/promoters tab there is duplicate mobile number and e-mail id.We are trying to change and save the same but the system is not accepting the same and save button does not work.

  26. Ramesh Kumar says:

    we have new GST registration,but are unable to change core fields.The link of “amendmend to core fields is missing” in our portal. Want to add an additional place of business.

  27. Shasha says:

    Hi
    We were migrated from VAT but now i want to amend core fields, i want to change name of the Firm, and add new business type, how can it be done, please let me know asap.

  28. DHIRAJ KOCHAR says:

    We have changed the company name from 17th April,2017 but we got GST No. in our old company name , how do we continue billing our PAN no remaining same, will it cause any problem? Kindly let us know a tentative date when we can do the name change amendment.

  29. vijay basale says:

    Hi,
    I am trying to amendment in non core filed like add one of director name & change of another director’s date of birth but the error shown by system error occurred & there is not display to amendment in core fields

    1. Sunil Kumar says:

      if there is any duplicate email ID or mobile number in details of directors or partners etc, then it will show system error. please remove duplicate email ID and mobile number

      1. AJAY KUMAR JHA says:

        But the change of duplicate Mobile and E-mail id is not accepted by system.We are changing the same and pressing save button but nothing happens.

  30. Tushar Jain says:

    validation error is showing while making amendment for non core fields, Error is showing as ” Error ! Unable to retrieve data. Please try again. ” do you have any solution??

  31. George Kurian says:

    I have registered on GST site and I wish to change my business name. However, the option does not seem to be working for me. Is it available in Kerala

  32. Pralay Chakraborty says:

    Under Amendment to Core fields it is mentioned that,
    “Amendment to Core fields require approval by the Tax Officials.”
    Can you inform that how to take the approval from the authority? I am not getting any option in GST Portal. Shall it required to sent a simple letter to the superintendent or AC/DC/

    1. Akash says:

      Hi Pralay !
      The present portal for migrated taxpayers does not show the “Amend core fields” link at all, as the logistics for official approval are still being worked out. Once the procedure is enabled, the portal itself would have a submission system to your relevant GST Commissionerate. Upon submission, you would be required to digitally sign your application, and ask the DC, GST for approval, in a prescribed format. All these details are not yet enabled, and if you are able to see the amend core fields, it is because you must have registered under as a new taxpayer under GST directly, not being migrated by your state VAT department.
      Please wait for official announcements for core field amendments, and you should then be able to raise the request directly from within your portal.

      Have a great day ahead !

      1. Pralay Chakraborty says:

        Hi Akash,
        Thanks a ton for the reply. Actually we got migrated from VAT department. Not a new registration. When I saw your screenshot, I thought, we need to apply to GST officials inn a letter, & upon receiving the letter they will enable the amendment option to the core fields. But as you explained, its clear that, we need to wait.

        Another thing, any idea how to take the PLA balance(Current account of Excise) into GST Cash ledger? We had huge balance in PLA as per the last Excise Return.

        Best
        Pralay

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