GST Registration Details Amendments: Provisions, Procedure, and Consequences
When registered businesses need to update the details provided at the time of their original GST registration, it’s crucial to inform the GST department promptly by filing E-application. These changes or amendments can be categorized into two types: amendments of core fields and amendments of non-core fields.
Core Fields vs. Non-Core Fields:
Amendments to core fields include changes to:
i. Legal name of the business
ii. Principal or additional place of business
iii. Authorized representative or ownership details
Fields other than core fields are considered non-core fields.
Legal Provisions:
Rule 19(1) of CGST RULES 2017
If there is any change occurred in the particulars furnished to the GST department in FORM GST REG-01/07/09/10/13 while applying for GST registration or for UID, such change shall be communicated to GST department through GST portal in FORM GST REG-14, along with the documents relating to such change within 15 days from the such change. The proper officer shall verify and approve within 15days from receipts of such application by order in FORM GST REG-15 electronically. The effective date of change shall be the date of submission of application in FORM GST REG-14.
If amendment of core field is related to legal name of business or authorised or ownership details of business then such amendment shall be applicable for all the registrations obtained by registered person on the same PAN number. This means registered person need not to apply for amendment for all the GSTN obtained on same PAN.
Amendments relates to principal or additional place of business need to be filed under concerned GSTN of the state under which such place of business belongs.
Amendment relates to any particulars other than core field, the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal.
Amendment in the mobile number or e-mail address of the authorised signatory submitted under this rule shall be carried out only after online verification through the common portal.
Procedure of amendments:
Step: 1) Login to GST portal
Step: 2) Under the tab “Services” go to Registration >> Amendment of Registration of Core field/ Amendment of Registration of non-core field as per field of change.
Step: 3) Amend the required details
Step: 4) Submit the form with DSC or EVC as applicable.
Step: 5) Within 15 days from receipt of application, proper officer shall either serve Notice in FORM GST REG-03 requiring further explanation if any or if notice not served, certificate of registration shall stand amended and amended certificate shall be made available to the registered person on the common portal. Remember, no separate order will be issued for approval of amendment.
Step: 6) Within 7 days from receipt notice in FORM GST REG-03, registered person shall reply in FORM GST REG-04 which is open in the against the same application
After satisfactory reply in FORM GST REG-04 proper officer shall amend the registration details accordingly.
Consequences of not amending of registration details:
Although, there is no specific provision for imposing penalty for not updating GST registration details. Consequences of delay in submitting the application for amendment of core or non-core field or not amending the registration details at all after occurring such change can be costly in the form of penalty for non-compliance of GST provision.
Cases of non-compliance:
- Change in legal name of business: If RP has changed its name on PAN card name, Tax invoices needs to changed if legal name is printed on Invoice. No need to change in invoice if only Trade name is used for Invoicing.
It may attract penalty under sec- 122(1)(i) for incorrect invoice/E-way bill and/or under sec-122(1)(xii) for furnishing false information regarding registration details as the correct details of registration are not amended or furnished on GST portal or general penalty under sec-125 for contravention of GST rules.
Amount of penalty will be as follow:
- 10,000 or tax evaded whichever is higher for sec-122
- 25,000 for sec-125
It depends how registered person is contending its case.
- Change in authorised person or ownership details: If person signing on tax invoices or challans or bill of supply is other than authorised person as furnished in registration details then it may attract penalty as explained in case-1. However, signature or digital signature of supplier or authorised representative is not required in case of electronic Tax Invoice in accordance with provisions of Information Technology Act,2000.
- Change in principal and/or additional place of business: In most of the cases, registered person starts doing transaction from new place of business or additional place of business by implementing change in documents but forget to file amendment application at GST portal. This results in undisclosed place of business used for supply of goods and/or services. In such cases, if vehicles are intercepted under Rule-138B for physical verification of conveyance, E- way bill, E-invoice/ Tax invoice will reflect the address which is not updated on GST portal.
It may attract penalty under sec-129 for 200% of GST amount or Rs.25,000 whichever is higher.
Moreover, this step by GST officer can be objected and registered person can initiate appeal against such penalty if there is no intention of evading tax or fraud.
The shelter can be taken against 200% penalty under section- 125 where maximum general penalty is Rs.25,000/- or section- 122 where penalty is Rs.10,000/- if it can be proved that there is no evasion of tax. However, under section-126, minor breaches/mistakes where tax amount does not exceed Rs.5,000, no penalty can be imposed by any GST officer.
Conclusion:
Amending GST registration details is essential to comply with GST provisions. While there are no specific penalties for not updating registration details, non-compliance can lead to costly consequences, including penalties and interest. Therefore, registered persons should ensure that they promptly submit applications for amendments and keep their registration details accurate and up to date.
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Disclaimer: The information provided here is based on a personal analysis of the current law in force. Users are encouraged to seek suitable advice before forming any conclusions.
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