Live Course on Drafting of Appeal and Reply of Penalty Notice by CA Sachin Sinha. Register Now!!

Amendment of registration - gst

16 February 2023

Client changed his principal place of business in May 2022. But hasn't applied for amendment of change of address till now.

Now, can he apply for the amendment? By mentioning the date of amendment as May 2022.

Rent agreement was stated May 2022 itself.

Reply
Follow
Share

16 Replies

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 16 February 2023

Yes. It can be done if it is within the same state

9 Like

Uma Srilekha Gadepalli (255 Points)
Replied 16 February 2023

Thank you sir. will there be any objection from the department considering that it has already been 10 months from the change and no amendment has been filed till now....

1 Like

CA Altamush Zafar (GST Consultant) (15918 Points)
Replied 16 February 2023

The department has all the authority to object since amendments have to be done within 15 days but normally they do not object.

2 Like

CA Rashmi Gandhi (Chartered Accountant) (86285 Points)
Replied 16 February 2023

You can apply from May 2022.

3 Like

Uma Srilekha Gadepalli (255 Points)
Replied 16 February 2023

Ok sir. thank you. and will there be any late fee or penalty to delayed filing of amendments??

2 Like

CA Rashmi Gandhi (Chartered Accountant) (86285 Points)
Replied 16 February 2023

No late fee or penalty

3 Like

Uma Srilekha Gadepalli (255 Points)
Replied 16 February 2023

Thank you so much mam

3 Like

CA Rashmi Gandhi (Chartered Accountant) (86285 Points)
Replied 16 February 2023

Welcome Dear

2 Like

CA Altamush Zafar (GST Consultant) (15918 Points)
Replied 16 February 2023

The consequences of not changing of address comes in the concept of receipt of goods in the said address and generation of e-way bills.

3 Like

Uma Srilekha Gadepalli (255 Points)
Replied 16 February 2023

There is no issue of receipt of goods and e waybill. it's just that principal place was changed and need to file an amendment. that's all sir...

1 Like

CA Altamush Zafar (GST Consultant) (15918 Points)
Replied 16 February 2023

When you have not shown principal place of business on portal but in reality you are working from that address then you are supplying from that place which is not registered. When you are supplying goods you need to generate ewaybill. Address in e-way bill is auto populated from portal. When actual address is not updated then incorrect e-way bill is generated from old address.
Moreover it may also happen that purchases are being taken on old address then in that case legally ITC will also get denied since from invoice document and inward ewaybill goods are not received in actual address but in old address.
This is just for knowledge as to what are the consequences of not updating correct address in time or not updating at all. The answer is in relation to you asking about late fees or penalty.

4 Like

Jamil Ahmed (62 Points)
Replied 16 February 2023

There is a provision of a general penalty of ₹ 25k under Section 125.

1 Like

Uma Srilekha Gadepalli (255 Points)
Replied 16 February 2023

This is so helpful sir, thank you @ CA Altamush Zafar.

I'm just wishing that they won't impose any penalty u/s.125, sir @ Jamil Ahmed

1 Like

CA Rashmi Gandhi (Chartered Accountant) (86285 Points)
Replied 16 February 2023

Penalty is discretionary & when you vouluntarily ammend details before any legal action taken by department, there is least chances of imposing general penalty.

2 Like