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GST Registration Amendment Process - A Latest Guide

Introduction

In the GST regime, registration is the primary and essential step for existing taxpayers. Without registration, they would not obtain a GSTIN number, which is a fundamental identity number for a taxpayer. While filling in the registration form with the correct details is necessary, there may be instances where incorrect details are entered or important fields are missed.

To address these challenges, Rule 12 and Form GST REG 14 provide a means to correct information without the need to visit any government office or center. An applicant can correct certain information and change particulars without requiring approval from any authority, while some fields do require approval, but editing can be done online in both cases. The amendments for GST registration are categorized into three types, which describe the level of approval and the time period for amending the fields. When applying for an amendment in specific fields of a registration form, it is mandatory to specify the "Reasons" for the amendment in the GST registration process.

Which Details That You Can Change:

  • Change in Core Field: This includes changes in the legal name of the business, the address of the principal place of business, and any additional place of business. Approval from the appropriate office is required, and it takes 15 days to amend the Core Fields.
  • Change in Non-core Field: Amendments in Non-core fields can be easily done online and do not require approval from a proper office, except for those covered under core fields.
  • Change in Email or Mobile Number: This change requires verification by OTP (One-Time Password) after online verification on the common GST portal.

Details That You Can't Change

  • Amendments to PAN card details: Any changes to the PAN card information are not permitted because GST registration is based on the PAN number.
  • Changes in business constitution: Modifying the constitution of a business is not possible, as it requires a change in the PAN number in the first place.
  • State-specific GST registrations: Moving a business from one state to another is impossible, as GST registrations are state-specific

Who Can Change the Registration Details:

  • Normal taxpayers and new applicants
  • Changes in TDS/TCS registration for individuals with a UIN card and belonging to UN Bodies, Embassies other notified
  • persons
  • Non-resident foreign taxpayers
  • Online application and retrieval service providers

Timeline for Amendment in GST Registration Process:

  • As per GST regulations, taxpayers must notify authorities of any changes to their registration details by filing the GST REG 14 amendment form within 15 days.
  • Filed online through the GST portal, the REG 14 allows businesses to update their registration particulars like business or address details. Upon approval, the amended information is reflected in the taxpayer master form GST REG 06.
  • The portal allows saved applications for registration amendments to remain in draft for up to 15 days. However, if the applicant does not complete submission within this window for any reason, the amendment request is automatically removed without being processed.
  • It is therefore important for businesses to promptly file the REG 14 within the mandated timeline, providing all relevant documents, to ensure updates to their registrations are reflected in a timely manner on the government portal. Non-compliance can result in details becoming outdated in official records.

How to Make Changes in Registration Core Fields:

  • Login to the GST Portal: Visit the GST home page by clicking www.gst.gov.in and log in with the provided credentials to access the GST portal.
  • Access the Core Fields Amendment Section: After logging in, click on the 'Services' tab from the main menu, then hover the mouse on the 'Registration' tab under services. Next, click on 'Amendment Of Registration Core Fields' to open the link.

GST Amendment Process - Amendment of Registration Core Fields

  • Submit the Application: Proceed to make the necessary changes to the core fields, such as the legal name, principal place of business, and the addition or deletion of partners or directors. Once the changes are made, submit the application for the amendment of core fields on the GST portal.

How to Change Business Details

To edit business details in GST, follow these steps:

  • Login to the GST Portal: Visit the GST home page and log in with the provided credentials to access the GST portal.
  • Access the Business Details Tab: Click on the 'Services' tab from the main menu, then hover the mouse on the 'Registration' tab under services. Next, click on 'Amendment of Registration Details' to open the link. The “Business Details’ tab appears as a default. Select the field you want to edit by clicking the Edit icon.
GST Amendment Process - Business Details Amendment
  • Edit the Particular Detail: Edit the particular detail you wish to change. Select the ‘Date Of Amendment’ by clicking on the calendar icon. Provide the reason for the amendment in GST registration process online under the “Reasons” tab.
  • Save the Changes: Click the ‘Save’ button given at the bottom of the page. Once you have confirmed all the "Business details", click on the "Continue" button located at the bottom of the page.

    How to Change Principle Place of Business Details

    • Login to the GST Portal: Visit the GST home page and log in with the provided credentials to access the GST portal.
    • Access the Principal Place of Business Tab: Click on "Principal Place of business" provided in the main menu, after that select the “EDIT” button provided at the bottom of the page, if there is a need to edit something.

    GST Amendment Process - Principle Place of Business Amendment

    • Edit the Required Details: Edit the required details and then follow the same procedure of entering “Reasons”, and “Date Of Amendment”.
    • Save the Changes: Click on “Save” button at the bottom of the page.

    How to Change Additional Place of Business Details

    • Login to the GST Portal: Visit the GST home page and log in with the provided credentials to access the GST portal.
    • Access the Additional Places of Business Tab: Click on the services tab, Click on "Amendment of Registration Core Field Option "Click on "Additional Places of Business" section provided in the main menu, after that enter the details about "Number of additional places". This field requires to be filled by values.

    GST Amendment Process - Add the Number of APOBs You Want to Add

    • Add New Place: Click on "Add New" button.

    GST Amendment Process - APOB Amendment

    • Edit the Desired Details: Edit the desired details in relevant field.
    • Follow the Same Procedure: After that follow the same “Reasons” field and “Date Of Amendment”.
    • Save and Continue: Click on “Save & Continue” and “Save” button at the bottom of the page.

    How to Change Promoter / Partners Details

    • Navigate to the "Promoter / Partners" tab in the main menu.
    • Find the "Add New" Button on the page and click on it to add promotors/partners details .
    • Enter the necessary details and upload the relevant documents as identity proof.

    GST Amendment Process - Promotors Amendment

    • Follow the same process for "Reasons" and "Date Of Amendment."
    • Press the "Save" and "Continue" buttons at the bottom of the page.

    Complete Verification Process

    In the next window, you have to complete the verification process. You need to click on the checkbox, select your authorized signatory, and specify the location of your registration. After completing these steps, you will have two options to complete the verification:

    • Proceed with DSC: With this method, you can complete the verification using the signature of the authorized signatory.
    • Proceed with EVC: With this method, you can complete the verification using OTP sent to the mobile number of the authorized signatory.
    Choose any of these options as per your preference to complete the verification GST Amendment Process - Complete Verification with DSC or EVC

    Upon successful completion of the verification, a message confirming the successful submission will appear on the screen. Additionally, an acknowledgment will be sent to the registered email address and mobile number within 15 minutes. It's important to highlight that any modifications to core fields will necessitate approval from the tax official. Following the review of the application, a message indicating the approval or rejection will be sent via SMS and email to the registered email ID and mobile number.

    How to Make Changes in Registration Non-Core Fields:

    Follow these steps to change the details in non core fields:

    • Visit the GST website at www.gst.gov.in.
    • Log into the GST portal using your credentials.
    • Click on the 'Services' tab from the main menu, then hover over the 'Registration' tab and click on 'Amendment Of Registration Non-Core Fields' to open the link.
    GST Amendment Process - Amendment of Non Core Fields
    • Edit the non-core fields and tabs as needed.

    GST Amendment Process - Types of Amendment in Non Core Field

    • Complete the verification process as explained above.

    After successfully completing the amendment in the GST registration process, an acknowledgment message will be sent automatically to your registered email and mobile number within 15 minutes. Modifications made to non-core fields do not require approval by a tax official.

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