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. |
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.
(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
|
–
| 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,
|
| 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
@Vikas ,GST Law doesn’t require any specific payment of money for amendment application
at the time of taken registration therr is only one partner was added but now we want to add another second partner, so we have apply in amended application, but officer say that Rs. 50000/- you have to paid. it is correct action of the Officer ??
Additional Place of Business – Document Upload-Others (Please specify) – please upload additional
place of business details