Article explains Procedure for changes / Amendment in the registration particulars under GST, Categorization of Amendment in GST Registration Particulars (Changes in Core Field of GST registration , Changes in Non-Core Field of GST registration and Other Changes in GST registration Particulars ) and GST Registration Fields which Cannot Be Changed.

In the regular course of business, we encounter certain changes which directly affect our registration particulars under GST. Some examples of these changes are:

  1. Change in Trade Name
  2. Change in registered office address from one place to another.
  3. Change in bank details
  4. Addition/Modification of additional place of business
  5. Change in Communication details viz. Mobile Number and Email
  6. Change of Authorized Signatory
  7. Switching between Composition scheme and Regular Taxpayer
  8. Modification of ownership viz. Addition, deletion or retirement of partners or directors, Managing Committee, CEO i.e., people who are responsible for day to day affairs of the business.

Now let’s discuss in detail more about the amendment procedure.
The first and most important question is that who can update the registration particulars under GST?
Registration particulars under GST can be updated by the following:-

  • Normal taxpayers having valid GSTIN already allotted.
  • New GST Applicants
  • Changes in TDS/TCS registration for the person having UIN card and belongs to UN Bodies, Embassies & other notified person
  • Non-resident foreign taxpayer
  • GST practitioner

Note: – Change in PAN is not possible under GST and the same can be done by taking a fresh GST Registration and surrendering the GSTIN having incorrect PAN.

Procedure for changes / Amendment in registration particulars under GST

The registered person needs to submit FORM GST REG-14 along with required documents. The GST officer will verify and approve within 15 days in FORM GST REG-15. The change will take effect from the date of occurrence of the event of change.
However,
If the Officer is not satisfied with the documents then he/she can serve a show cause notice in FORM GST REG-03. The same must be replied by the applicant in FORM GST REG-04 within 7 days.
If the Officer is not satisfied with the reply, he/she can reject the application and pass an order in FORM GST REG -05 and the applicant has to apply freshly.
Note: – if the GST Officer doesn’t take any action within 15 days then it will be assumed that the information has been changed.

Categorization of changes under GST:

1. Changes in Core Field of GST registration

Core Fields are the fields that require approval from the Proper Officer.  It takes 15 days to get approved from a proper office to amend the Core Fields.
Changes under the Core Fields includes-

  • Change in Legal Name of the business;
  • Change in address of the principal place of business;
  • Change in additional place of business

2. Changes in Non-Core Field of GST registration

Changes in Non Core Field do not require any approval from a proper office. These amendments can be easily done online by the registered person. Non-Core Fields includes all the fields except those, which are covered under core fields.

3. Other Changes in GST registration Particulars

Other changes include changes in communication details viz. mobile number and Email ID. The change in email or mobile number requires verification by OTP (One-Time Password) after online verification on common GST portal.

Some GST Registration Fields which Cannot Be Changed:

  • Amendment in the details of PAN cannot be done as GST registration is based on PAN;
  • Modification in place of business from one state to another state is not possible as GST registration is provided on the basis of state codes being state specific law;
  • Change in constitution of business cannot be done as it requires change in PAN

It may be noted that, primary authorized signatory can be changed with the condition to add a new primary signatory. If the condition is not fulfilled, then changes in primary signatory details are not possible.
Disclaimer: The contents of this article have been prepared in accordance with the relevant provisions, and information available at the time of preparation. The views and opinions expressed in this article are those of the author and the author does not take any responsibility and cannot guarantee that no inaccuracy occurs. This article cannot be quoted without the consent of the author. 
Do write for any Queries/suggestions or Questions at carohitjain@hotmail.com

Author Bio

Qualification: CA in Practice
Company: Rohit Pradeep Jain & Associates
Location: New Delhi, New Delhi, IN
Member Since: 27 Jun 2017 | Total Posts: 2

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