Today in our series of comprehensive discussion about provisions under GST, we have the topic of amendments which can be made to the GST registration.

In this article we shall be discussing not just the relevant section, i.e. Section 28 of the CGST Act,2017 “Amendment of registration”, but also Rule 19 of the CGST Rules, 2017 which shares the same title as of the relevant section.

Let’s begin

Section 28. Amendment of registration

Section 28(1)

INFORM THE PROPER OFFICER ABOUT CHANGES

Every registered person and a person to whom a Unique Identity Number has been assigned shall, Inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed in the Rule 19 of CGST Rules, 2017.
Section 28(2)

APPROVAL BY PROPER OFFICER

 

The proper officer may, on the basis of information furnished u/s 28(1), approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed under Rule 19:

Provided that, approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed:

Provided further, that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.

Section 28(3)

 

Any rejection/ approval of amendments under the SGST Act/UTGST Act, as the case may be, shall be deemed to be a rejection or approval under this Act.

Section 28. Amendment of GST registration

Rule 19: Amendment of registration

Rule 19(1)

Procedure of Amendment in GST Registration

 

Where there is any change in any of the particulars furnished in FORM GST REG-01/FORM GST REG07 /FORM GST REG-09 /FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13,

the registered person shall, within 15 days of such change,

submit an application,

duly signed or verified through electronic verification code,

electronically in FORM GST REG-14,

along with the documents relating to such change

at the common portal,

Provided that –

(a) where the change relates to

i) legal name of business;

ii) address of the principal place of business or any additional place(s) of business

iii) Addition/deletion/retirement of partners /directors / Karta/ MD/Trustees,CEO etc who are responsible for the day to day affairs of the business

i.e., something which does not warrant cancellation of registration under section 29.

  • The proper officer shall, after due verification, approve the amendment within 15 working days from the date of the receipt of the application in FORM GST REG-14 and
  • issue an order in FORM GST REG-15 electronically and
  • such amendment shall take effect from the date of the occurrence of the event warranting such amendment

(b) the change relating to address and addition / deletion / retirement of KMP in any State or UT shall be applicable for all registrations of the registered person obtained under the provisions of this act on the same PAN

(c) where the change relates to other particulars, the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal;

(d) where a

  • change in the constitution of any business
  • results in the change of the PAN of a registered person, the said person shall
  • apply for fresh registration in FORM GST REG-01

Rule 19(2)

SHOW CAUSE NOTICE BY PROPER OFFICER

 

Where the proper officer is of the opinion that the amendment sought under sub-rule (1) is either not warranted or the documents furnished therewith are incomplete/ incorrect, he may,

  • within 15 working days, from the date of the receipt of the application in FORM GST REG-14,
  • serve a Show cause notice In FORM GST REG-03, requiring the registered person in 7 working days,
  • as to why the application submitted under sub-rule (1) shall not be rejected
Rule 19(3)

REPLY TO SHOW CAUSE NOTICE

 

The registered person shall furnish a reply to the notice to show cause,issued under sub rule (2), in FORM GST REG-04, within 7 working days from the date of the service of the said notice.
 

Rule 19 (4)

REJECTION OF APPLICATION FOR AMENDMENT

 

Where the reply furnished in response to the Show cause notice is found to be not satisfactory or where no reply is furnished in response to the SCN,

the proper officer shall reject the application for amendment and pass an order in FORM GST REG -05.

 

Rule 19(5)

DEEMED AMENDMENT

 

If the proper officer fails to take any action,-

(a) within 15 working days from the date of submission of the application, or

(b) within 7 working days from the date of the receipt of the reply to the Show cause Notice,

the certificate of registration shall stand amended to the extent applied for

and the amended certificate shall be made available to the registered person on the common portal.

Author Bio

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Telegram

taxguru on telegram TELEGRAM GROUP LINK

More Under Goods and Services Tax

Leave a Comment

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

Search Posts by Date

November 2021
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930