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Amendment/Cancellation of Registration

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KRISHNA SHAH

27 Points Posted on 03 December 2020

Shall change of PPoB/APoB from one state to another state be considered as amendment of registration u/s 28 or cancellation of registration u/s 29 of this Act ?

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Quick Summary

This discussion clarifies whether changing your Place of Business (PoB) from one state to another constitutes an amendment or cancellation of your GST registration. The consensus is that since GSTINs are state-specific, a change in PoB across states requires cancelling your current registration and applying for a fresh one in the new state. It cannot be treated as a simple amendment.