Amendment of some of the specified fields of GST registration requires the approval of the proper officer. On receipt of the amendment application in Form GST REG-14, and after due verification, if satisfied, the proper officer will issue an order amending the GST registration in Form GST REG-15. In nut-shell, Form GST REG-15 is an order issued by the officer amending the GST registration.
The current article highlights the issuance of an order in Form GST REG-15 by the proper officer.
Going through the basics of Amendment of GST registration-
Before referring the order in Form GST REG-15, it is important to understand the basics of amendment of GST registration. Following points tries to clears the same-
Issuance of order in Form GST REG-15-
Firstly, the applicant willing to amend any of the Core fields will electronically file an amendment application in Form GST REG-14. The application so submitted by the applicant will be duly verified by the proper officer.
Post due verification, if the proper officer is satisfied, he will issue an order in Form GST REG-15.
The time limit of issuance of an order in Form GST REG-15 and its effective date thereon-
The proper officer is required to electronically issue an order in Form GST REG-15 approving the amendments. Such order should be issued within a period of fifteen working days from the date of the receipt of the amendment application in Form GST REG-14.
Notably, notwithstanding the date of issuance of an order, the amendment shall be effective from the date of the occurrence of the event warranting/ necessitating such amendment.