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GST Modification & Correction

GST Registration Amendment – Changing GST Data

GST registration amendment maybe required in some cases, wherein wrong information about the taxable person under GST has been updated in the GST Portal. In this article, we look at the procedure for correcting mistakes in GST registration certificate.

Eligibility Criteria

Any taxpayer of the following category, registered under GST, can file the amendment of registration application:

  • New Registrants & Normal Taxpayers
  • TDS/ TCS Registrants, UN Bodies, Embassies & Other, Notified person having UIN
  • Non-Resident Taxable Person
  • GST Practitioner
  • Online Details and Database Access or Retrieval Service Provider

Making Changes to GST Registration Certificate

If at any point while obtaining GST registration or after obtaining GST registration, there are changes to be made to the information furnished to the GST Common Portal, GST registration amendment application can be filed. In case of changes to GST registration application or changes to GST registration information, the GST amendment application form GST REG-14 must be signed by the applicant within 15 days of change in any information. The GST amendment application must be digitally signed by the applicant.

GST Amendment – Changes to Business Name

In case of any changes to the legal name of a business, the GST registration certificate need not be cancelled. The existing GST registration can be amended to reflect the new business name. Changes to business name can be updated on the GST portal by filing FORM GST REG-14 within 15 days of change of business name.

On filing the application for change in business name, the GST Officer is required to verify the application and approve the amendment to the business name within 15 working days in FORM GST REG-15. On approval, the amendment would take effect from the date of occurrence of the event warranting the amendment.

GST Amendment – Changes to Address

In case of any changes to the address of principal place of business or any additional place of business, GST FORM REG-14 can be filed. For changes to address, proof of address for the new location must be provided in the GST registration amendment application. Accepted proof of address include:

  • For Own Premises
    Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
  • For Rented or Leased premises
    A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
  • For premises not falling under any of the above category
    A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
  • For rented/leased premises where the Rent/lease agreement is not available
    An affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.
  • If the principal place of business is located in an SEZ or the applicant is an SEZ developer
    Necessary documents/certificates issued by Government of India are required to be uploaded.

GST Amendment – Changes to Mobile Number or Email ID

Any changes to the mobile number or email id mentioned on the GST Common Portal can be made by the Authorized Signatory using his/her digital signature after an online verification process. Changes to mobile number or email ID does not require the filing of GST amendment application or verification by an Officer. Changes to email or mobile number in GST common portal is considered routine changes.

Time Limit for GST Amendment

Any change to information updated in the GST common portal must be intimated by the taxpayer within 15 days of occurrence of event leading to the change of information by filing a GST amendment application.

On receiving a GST amendment application, the concerned officer is required to approve the application after due verification within 15 working days from the date of receipt of application. On approval, the amendment shall take effect from the date of occurrence of the event warranting amendment.

If the application for GST amendment is either not warranted or the documents furnished therewith are incomplete or incorrect, then the concerned officer can serve a notice requiring the taxpayer to submit additional information or clarification within 15 days. On receiving the notice, the taxpayer is required to submit clarification or additional information within 7 days. If the information submitted by the taxpayer is acceptable, the officer can approve the application for GST amendment. If the information is not acceptable, then the GST officer can reject the application for amendment.

Amendment of Core & Non-Core fields

The application for Amendment of Registration can be categorised into two types:

  • Application for Amendment of Core fields in Registration:
    Core fields are one which requires approval from the jurisdictional officer.
  • Application for Amendment of Non-Core fields in Registration
    Non-core fields of GST registration are one that does not require approval from a tax official and will be auto-updated after successful filing.