Amendments to Core Fields

Amendments in this category concern critical information such as the legal name of the business, the main business location, and any secondary business locations. Changes to these core fields require approval from the appropriate governing body and usually take about 15 days to receive confirmation. These changes are integral to the business's GST registration identity.

Core Field Details

• The legal name of the business providing the PAN remains unchanged
• Main and secondary business locations, assuming there's no change in the state
• Changes involving key stakeholders like promoters, partners, Karta, the managing committee, or the CEO

Verification and Approval

Amendments to core fields necessitate verification and approval by a tax official. This is because changes in core fields often relate to fundamental aspects of the business identity and legal standing, which could impact tax liability and compliance.

Amendments to Non-core Fields

This category includes all other registration details that don't need approval from a regulatory body. Changes to non-core fields can be made directly online, facilitating a swift update process. This category essentially covers all details outside of core fields, allowing businesses to modify certain information conveniently.

Included Changes:

• Updates to bank account details
• Adjustments in business information
• Updates to the list of goods and services offered
• Modifications to state-specific details without altering the state
• Changes in authorized signatories or representatives
• Updates or modifications in details of existing stakeholders like promoters, partners, or Karta
• Minor adjustments in the current main or secondary business locations

No Official Approval Required

Amendments in non-core fields do not require approval from a tax official. The taxpayer can make these changes directly through the GST portal, and they are generally processed automatically.

The distinctions between core and non-core fields are outlined in the table below:

Updating Email or Mobile Number

A specific procedure is followed to update the contact email or mobile number linked with the GST account, starting with an online verification process on the common GST portal. This step is further reinforced with an OTP (One-Time Password) verification, ensuring the contact details are accurate and secure, thus maintaining the integrity of the GST registration information.

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

• This amendment process involves submitting FORM GST REG-14 on the GST portal within 15 days following the event of the business name change.
• Upon submission for the GST name change, the GST Officer must review the application and, if found satisfactory, approve the amendment to the business name within 15 working days using FORM GST REG-15.
• Following approval, the amendment will be effective from the date the need for the change arose.

• For Own Premises: Any document supporting the premises' ownership, such as the latest Property Tax Receipt, Municipal Khata copy, or copy of the Electricity Bill.
• For Rented or Leased premises: A copy of the valid Rent / Lease Agreement with any document supporting the Lessor's ownership of the premises, such as the Latest Property Tax Receipt, Municipal Khata copy, or copy of the Electricity Bill.
• For premises not falling under any of the above categories: A copy of the Consent Letter with any document in support of the consenter's ownership of the premises, like a Municipal Khata copy or an Electricity Bill copy. The same documents may be uploaded for shared properties.
• For rented/leased premises where the Rent/lease agreement is unavailable: An affidavit to that effect should be attached along with any document supporting the possession of the premises, like a copy of the 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 the Government of India must be uploaded.

All changes to address recorded in the GST portal must be updated within 15 days of the change. When an application for a change of GST address is made, the GST office approves the change within 15 days. The date of Amendment on approval by the Officer is the date of the occurrence of the event warranting the Amendment.

• PAN Card Details: As mentioned above, Altering PAN card information is impossible because GST registration is directly linked to the PAN number.
• Change in Business Type: Under GST, changing your business type to require a new PAN is not straightforward; it typically involves cancelling your existing GST registration and applying for a new one.
• Moving Between States: Similarly, when a business relocates its primary place of operation from one state to another, it modifies the?GSTIN. Consequently, this situation necessitates cancelling the existing GST registration and submitting a fresh application for a new GST registration in the new state.
• Modifying the Primary Authorized Signatory: Changing the primary authorized signatory requires adding a new primary signatory; without fulfilling this condition, updating the primary signatory in GST registration is not possible.

Notification Deadline

Taxpayers must be informed of changes to their GST details on the common portal within 15 days following the event that necessitates the change through a GST amendment application.

Officer Approval

The designated officer is tasked with verifying and approving the amendment application within 15 working days from its receipt. Approval makes the amendment effective retroactively from the date of the event prompting the change.

Notice for Additional Information

Suppose the amendment application is deemed unjustified or the documents are incomplete or incorrect. In that case, the officer may issue a notice for the taxpayer to provide additional information or clarification within 15 days

The taxpayer has seven days from receiving the notice to submit the necessary clarification or further details.

Approval or Rejection

Upon a satisfactory response from the taxpayer, the officer will approve the GST amendment application.

The officer may reject the application if the taxpayer's response is insufficient.

Automatic Amendment

Suppose the officer does not act within 15 days of receiving the amendment application or within seven working days of receiving additional information or clarification. In that case, the registration certificate will be automatically amended as requested. The amended certificate will be available on the Common Portal.