GST Registration Amendment: A Professional Guide for Businesses

After obtaining GST registration, businesses may encounter scenarios where updating registered details becomes essential. GST amendment refers to the formal process of modifying or updating information provided during GST registration. These updates may include changes to business details, contact information, authorized signatories, or other key particulars. Maintaining accurate and up-to-date GST registration information is critical for compliance with tax regulations and helps businesses avoid penalties or disputes.

Taxation Point India provides expert guidance to ensure the GST amendment process is seamless, compliant, and efficient. Our team supports businesses in meeting regulatory requirements and expediting application submissions on the GST Common Portal.

Overview of GST Registration

Under the Goods and Services Tax (GST) regime, businesses and individuals exceeding the prescribed turnover threshold must obtain GST registration. Once registered, a unique Goods and Services Tax Identification Number (GSTIN) is issued. This GSTIN is used for filing returns, remitting taxes, and complying with GST regulations.

Obtain GST registration effortlessly with Taxation Point India.

Amendment of GST Registration

GST registration amendments allow registered taxpayers to update details such as:

• Business address and location(s)
• Authorized signatories or representatives
• Business activities or services offered
• Stakeholder information (partners, directors, Karta, CEO, or managing committee members)

Amendments ensure that tax records remain current and reflect any operational or structural changes in the business.

Types of GST Registration Amendments

GST amendments are broadly classified into core fields and non-core fields, based on the nature of the information and the required approval process.

1. Core Fields (Approval Required)

Core fields include critical business information such as:

• Legal name of the business (linked to PAN)
• Principal place of business or additional business locations (if changing the state)
• Key stakeholder details (partners, directors, Karta, managing committee, CEO)

Verification & Approval: Amendments to core fields require approval from the GST officer. Applications are typically reviewed and approved within 15 working days, as these changes affect the legal and tax identity of the business.

2. Non-Core Fields (No Approval Required)

Non-core fields include details that can be updated online without officer approval:

• Bank account details
• Business information or minor operational details
• Contact information (email, mobile)
• Goods or services offered
• Stakeholder updates not affecting core legal identity
• Minor updates to business locations (without state change)

Processing: Non-core field amendments are updated automatically upon submission on the GST portal and are effective from the date of the event necessitating the change.

Core vs Non-Core Fields

Core Fields (Approval Required)	Non-Core Fields (No Approval Required)
Legal Name of Business (if PAN unchanged)	All other registration details excluding core fields
Principal Place of Business (if changing state, special process applies)	Updating email or mobile number
Additional Place of Business (state unchanged)	Stakeholder details not affecting legal identity
Addition/Deletion of stakeholders (partners, directors, Karta, CEO)	Minor adjustments in business locations

GST Amendment for Specific Changes

• Change of Business Name: Filed via FORM GST REG-14 within 15 days. Approved through FORM GST REG-15 within 15 working days.
• Change of Business Address: Requires submission of ownership/rent/consent/SEZ proof within 15 days. Approval within 15 working days.
• Change in Stakeholder Information: Submit within 15 days; respond to officer requests within 7 days.
• Update of Mobile Number or Email: Performed directly via authorized signatory; no officer approval needed.
• Change of PAN: Requires new GST registration; amendments cannot be applied.

Limitations in GST Amendments

• PAN Details: Cannot be altered under GST amendment.
• Business Type: Major changes requiring a new PAN require fresh registration.
• Inter-State Relocation: Requires cancellation of existing GST registration and new registration.
• Primary Authorized Signatory: Direct replacement not allowed; a new signatory must be added first.

GST Amendment Timeframe

• Notification Deadline: File amendments within 15 days of the event.
• Officer Approval: Core field amendments approved within 15 working days.
• Additional Information Request: Respond within 7 days.
• Automatic Amendment: If officer does not act, amendment is automatically processed.

GST Amendment Procedure

• Access GST Portal: Log in and select amendment type (core or non-core).
• Edit & Upload Documents: Modify details and upload supporting documentation.
• Provide Reason & Verify: Specify reason and effective date; verify via DSC, e-signature, or EVC. ARN is generated.
• Approval & Acknowledgment: Core fields: officer reviews and issues updated certificate; Non-core fields: automatic updates.

Note: Only one amendment application can be active at a time for core fields. Non-core amendments can proceed independently.

Streamline GST Amendments with Taxation Point India

Taxation Point India provides end-to-end assistance for GST amendments, ensuring compliance with regulatory requirements, accurate and timely filing, seamless documentation support, and efficient processing of both core and non-core amendments. Businesses can manage GST registration changes confidently, ensuring compliance and minimizing administrative burden.

Start your GST amendment process today with Taxation Point India and maintain seamless GST compliance.