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.
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|
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.
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.