Rule 19 of the Central Goods and Services Tax Rules, 2017 briefly covers the provisions relating to filing of an application for amendment in GST registration. Amendment application is to be filed, electronically, in Form GST REG-14. The present article covers the provisions governing the filing of an application in Form GST REG-14 for amendment in GST registration. 

Understanding parts of amendment of GST registration fields-

The procedure of amendment of GST registration depends on the field/ fields which are to be amended. Notably, the amendment of GST registration is divided into Core fields amendment and Non-Core fields amendment. Following table explains the coverage of Core fields and Non-Core fields-

Core fields Non-Core fields
  • Change in legal name or trade name of the business (however, there should not be a change in PAN).
  • Principal Place of Business.
  • Additional Place of Business (however, other than the change in State).
  • Addition/ 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.
  • Change in the details of the authorized signatory.
  • Modification of Stakeholders details like partner or promoter or Karta.
  • Addition of bank account details.

It is important to note here that the amendment of GST registration of Core fields requires the approval of the GST officials. However, the amendment of GST registration of Non-Core fields doesn’t require any approval of the GST officials.

Filing of amendment application in 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 field, select following path-

1. Amendment of Core fields-

Services > Registration > Amendment of Registration Core Fields.

2. 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 Electronic Verification Code i.e., EVC.

Important points relating the amendment of GST registration-

  • If there is a change in the constitution and the same results in a change of Permanent Account Number. Then, in such case, 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 of the opinion that the amendment sought is not permissible. 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.

Author Bio

Qualification: CA in Practice
Company: Taxguru Consultancy / Taxguru Edu
Location: Mumbai, Maharashtra, IN
Member Since: 27 Feb 2017 | Total Posts: 855
A Blogger by Passion and a Chartered Accountant by Profession. View Full Profile

My Published Posts

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

December 2020
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
28293031