Amendment of registration - gst

This discussion addresses a client's query about amending their GST registration to reflect a principal place of business change made in May 2022. While amendments are typically required within 15 days, it's possible to apply retrospectively, even after 10 months, provided the change is within the same state. Although the department has the authority to object, late fees or penalties are generally not imposed for such amendments when voluntarily filed. However, failing to update the address can lead to issues with e-way bills and Input Tax Credit (ITC) claims.