GST Amendment: New Process To Submit Successfully

After obtaining GST registration, you may need to update the certain details in their GST registration certificate. The changes are can only made through the GST portal by filing an amendment application.

Changes Can Be Made Through GST Registration Amendment

There are two categories Core Amendments and Non-Core Amendments were businesses can correct details whenever required.

Under GST registration, taxpayers were required can to make certain changes through the Non-Core Amendment option. These changes may include - such as business details, promoter or partner details, Place of business, updating goods or services codes (HSN/SAC) and bank account details.

Note - In case of amendment relating to the Principal Place of Business (PPOB), the application will continue to be examined by the Proper Officer in accordance with Rule 19 of Central Goods and Services Tax Rules, 2017.

Earlier, GST officers were involved in approving certain amendment applications. If there is any changes GST officer use to examined and approved the application wherever required.

Now a major changes has been made in your GST registration.

• Suppose you make changes in your GST registration and submit the application using DSC or EVC after selecting the authorised signatory and entering the place.
• Once submitted, the GST portal will display a message confirming successful submission.
• You may think that the work is all done and the GST officer will automatically approve the same.
• But you must follow one more important step.
• Wait for around 5–10 minutes after submitting the amendment.
• Check your registered email ID.
• Open the email received from the GST portal.

What Should You Do After Receiving The Email?

Once you receive the verification email, logout from GST portal

• From the home page go to Services → Registration → OTP Verification for GSTIN
• Enter the Required Details
• The portal will ask for the following information:

1. GSTIN (GST Identification Number).
2. Member type, such as promoter/ partner, primary authorised signatory or Both
3. Registered email address.

• For a proprietor who is both the promoter and primary authorised signatory, select the Both option.
• The application type will be selected automatically.
• Enter the displayed CAPTCHA you see in the image and click on the Validate button.
• The portal will verify the details entered by you.
• After successful validation, again enter the CAPTCHA again and click on Get OTP.
• An OTP will be sent to the registered email address and mobile number.
• Enter the OTP received on your registered email and mobile number as requested by the portal.
• After successful OTP verification, the GST portal will display a success message.

Note - A period of 3 days from the date of submission of the application will be provided for completing the prescribed OTP verification. If verification is not completed successfully within this period, the Application Reference Number (ARN) will not be generated.