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Non ammendment in GST certificate

29 November 2021

A business entity has started a new Avenue of business. but has not ammendment his GST registration certificate. what are the provision and consequences.

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6 Replies

CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 29 November 2021

In the GST portal, the certificate can be amended and in list of goods and services it can be provided. I do not see any major issue if it is not uploaded. Even if penalty is charged by the department, considering that the issue does not lead to any tax loss to the govt. exchequer, waiver of penalty can be considered.

Bimalnaredi (28 Points)
Replied 29 November 2021

Sir, can the department disallow the input credit

CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 29 November 2021

No that is not possible. The portal also allows for updating only top 5. If I am doing 15 diff types of goods or services I cannot update.

ITC eligibility & claim is not linked to GST portal certificate amendment. If Dept disallows on those grounds it can be litigated and won.

Bimalnaredi (28 Points)
Replied 29 November 2021

Thank you sir

Ujwwala Misal (2 Points)
Replied 30 November 2021

Sir if the registered person is dealing only in services from the beginning but the certificate shows only goods, in that case what are the consequences?

CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 30 November 2021

Originally posted by : CA Akshay Hiregange
	In the GST portal, the certificate can be amended and in list of goods and services it can be provided. I do not see any major issue if it is not uploaded. Even if penalty is charged by the department, considering that the issue does not lead to any tax loss to the govt. exchequer, waiver of penalty can be considered.