Amendment in GST Registration

The need for amendments in registration under GST may arise due to several factors such as a change in address, change in contact number, and change in business details and so on. The GST Registration Rules have provided certain guidelines to amend the registration details. Filling the correct details in registration form is necessary but, what if somebody entered wrong details or missed out some important fields? To ease the hurdles, Rule 12 and Form GST REG 14 provides a way to correct the information without visiting any government office or centre. An applicant can correct some information and change the particulars without approval from any authority and some fields require approval but editing can be done online in both the cases.

Application for Amendment of Registration can be categorized into two types:

Amendment in Core Fields:

  • Change in Legal name of the business if there is no change in PAN
  • Change in Trade name of the business
  • Addition or Deletion of stakeholders
  • HSN/ SAC
  • Change in Principal place of Business (other than change in State)
  • Additional Place of Business (other than change in State)
  • Nature of Business Activity being carried out at above-mentioned premises
  • Constitution of Business that does not affect the PAN No.

Time taken: The taxable person will apply for amendment within 15 days of the event necessitating the change. The proper officer, then, will approve the amendment within next 15 days.

Amendment in Non-Core Fields

  • Name of day to day functionaries,
  • E-mail Ids,
  • Mobile numbers etc

No approval of the proper officer is required, and the amendment can be affected by the taxable person on his own on the common portal

Documents & Details Required for Amendment

  • Documents Required for GST Registration

    Documents & Details Required for Amendment

    • GST Login Credentials i.e User id & Password
    • Proof of Amendment i.e PAN Card / Proof Of Change in Place of Business
    • Any other document affecting amendment
    • Letter of Authorization/Board Resolution for Authorized Signatory in case of LLP, Companies

Procedure for Amendment

  • Step 1

    Assignment of expert & Collection of Information by mail

  • Step 2

    Filling of Application Form GST REG-14  for the changes required and generation of ARN with 15 minutes of submission of application

  • Step 3

    Verification & Approval by proper officer within 15 days in FORM GST REG-15

  • Step 4

    Grant of Amended  GST Registration Certificate – If the documents and application filed is in place

Frequently Asked Questions

No. If there is any mistake in the PAN number, the applicant will have no other choice except to file for a fresh registration using FORM GST REG-01.

This is because GSTIN number is based on the PAN

Change in constitution of business cannot be done as it requires change in PAN number on the first place

No, Modification in place of business from one state to another state cannot be possible as GST registration are state-specific

No, Only we can add the APOB within the same state