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Steps to make amendments in GST Registration

CA Varun Chadha 
on 16 June 2017

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Steps to make amendments in GST Registration and when to apply for amendment in 10 points. 

1. Where there is any change in any of the particulars furnished in the application for registration either at the time of obtaining registration or as amended from time to time, the registered person shall, within fifteen days of such change, submit an application, duly signed, electronically in FORM GST REG-14.

2. Where the change relates to-

[i] legal name of business;

[ii] address of the principal place of business or any additional place of business; or

[iii] addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business,- which does not warrant cancellation of registration, the proper officer shall approve the amendment within fifteen working days from the date of receipt of application in FORM GST REG-14 after due verification and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment.

3. Where the change relates to any particulars other than those specified above, the certificate of registration shall stand amended upon submission of the application in FORM GST REG-13 on the Common Portal: Provided that any change in the mobile number or e-mail address of the authorised signatory submitted under rule 1, as amended from time to time, shall be carried out only after online verification through the Common Portal.

4. Where a change in the constitution of any business results in change of the Permanent Account Number [PAN] of a registered person, the said person shall apply for fresh registration in FORM GST REG-01

5. Where the proper officer is of the opinion that the amendment sought is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within fifteen working days from the date of receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within seven working days of the service of the said notice, as to why the application submitted shall not be rejected.

6. The taxable person shall furnish a reply to the notice to show cause, issued in FORM GST REG-04 within seven working days from the date of the service of the said notice.

7. Where the reply furnished is found to be not satisfactory or where no reply is furnished in response to the notice issued within the period ,the proper officer shall reject the application submitted and pass an order in FORM GST REG-05.

8. If the proper officer fails to take any action-

[a] within fifteen working days from the date of submission of application, or

[b] within seven working days from the date of receipt of reply to the notice to show cause the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the Common Portal.

9. It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the certificate of registration shall stand amended upon submission of application in the GST common portal.

10. The proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.


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