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What GST REG-14 Means and How to File: A Complete Guide

Introduction

GST is an indirect tax that has essentially replaced many indirect taxes in India such as VAT, service tax, etc. This tax is basically imposed on the supply of services. The Goods and Services Tax is a single domestic indirect tax law for the whole of India which was passed in the Parliament on 29 March 2017 and was fully implemented on 1 July 2017. Registration is a very important step for anyone who is an existing taxpayer, because if any taxpayer does not register then he does not get the GSTIN number, which is the basic identification number of the taxpayer. It is very important to fill correct details in the registration form, but if you have filled wrong details or have missed some important fields then in such a situation, with the help of Form GST REG-14, you can correct the details filled by you without going to any office. In this article, we will understand what GST REG-14 means, how many amendments can be made in it and what is the complete process of filling this form.

What GST Reg-14 Means?

Form GST REG-14 is an application for amendment of GST registration under the Central Goods and Services Tax Rules 2017; All the provisions regarding filing amendment application in GST registration are included in Rule 19. If you want to make any changes in the GST registration application then you have to file Form GST REG-14 through electronic mode. Any applicant can correct or change the details filled by him without the approval of any authority. There are some fields that require approval but in both these cases editing can be done online. GST Amendments are categorized into three parts based on the level of approval required and the time period for making amendments in the area. If you want to make an amendment in the GST registration process then you have to mandatorily mention “Reasons” for the same.

Types of Amendment in GST

There are basically three types of amendment that can be done such as:

  • Changes in Core Fields: Making changes in core fields typically includes changing your business's legal name, principal place of business address, and any additional places of business. If you want to make amendments in the core fields then it basically takes 15 days for you to get the approval from the appropriate office.
  • Changes in Non-core Fields: There are some fields in which you do not need approval from the appropriate office to make changes such as: Authorized signatories details, bank account details, details of stakeholders like partners or promoters etc. You can easily make changes in these through online mode.
  • Change in Email or Mobile Number: If you want to make changes in the email or mobile number then you basically need verification by One Time Password followed by online verification on the common GST portal.

Filing of Amendment Application in Form GST REG-14

Based on the type of amendment you want to make, core fields or non-core fields, you need to follow the steps given below for filling out the GST REG-14 form for the relevant amendment.

Steps to make changes to Core Fields:

Step.1) Visit the official website of GST

Steps to make changes to Core Fields - Step.1 Visit the official website of GST


Step.2) Login by filling username and password along with captcha.

Steps to make changes to Core Fields - Step.2 Login by filling username and password along with captcha.


Step.3) Navigate to ‘ Services ’> ‘ Registration’> then click on the Amendment of Registration Core Fields.

Steps to make changes to Core Fields - Step.3 Navigate to ‘ Services ’> ‘ Registration’> then click on the Amendment of Registration Core Fields.


Step.4) After amending the required fields, click on the Verification Box.

Steps to make changes to Core Fields - Step.4 After amending the required fields, click on the Verification Box.


Step.5) After successfully modifying the fields under “Amendment Of Registration Core Fields”, file the application using either Digital Signature Certificate i.e., DSC or Electronic Verification Code i.e., EVC.

Once you successfully make online amendments in the GST registration process, an acknowledgment message is automatically sent to your registered email and mobile number within the next 15 minutes.

Steps to make Changes to Non-core Fields:

Step.1) Visit the official website of GST

Steps to make Changes to Non-core Fields - Step.1 Visit the official website of GST


Step.2) Login by filling username and password along with captcha.

Steps to make Changes to Non-core Fields - Step.2 Login by filling username and password along with captcha.


Step.3) Navigate to ‘ Services ’> ‘ Registration’> then click on the Amendment of Registration Non-core Fields.

Steps to make Changes to Non-core Fields - Step.3 Navigate to ‘ Services ’> ‘ Registration’> then click on the Amendment of Registration Non-core Fields.


Step.4) Non-core fields are shown in editable format, after editing the details in the respective fields and tabs, file the application using either Digital Signature Certificate i.e., DSC or Electronic Verification Code i.e., EVC.

Steps to make Changes to Non-core Fields - Step.4 Non-core fields are shown in editable format, after editing the details in the respective fields and tabs, file the application using either Digital Signature Certificate i.e., DSC or Electronic Verification Code i.e., EVC.

When is Form GST REG-14 Required?

  • Following are the conditions when Form GST REG-14 is required:
  • If your business name has changed by mistake and you want to correct it.
  • When you want to change your additional place of business.
  • If you need to make additions or deletions to your stakeholders.
  • When you want to change your principal place of business.
  • If your Shop and Establishment License has expired and need to add a new "Shop and Establishment License"
  • If the home address or date of birth is wrong and needs to be changed.

Conclusion

It is very important to amend the GST registration details to fully comply with the GST provisions. Although as we know, there is no penalty as a result of not updating the registration details, but non-compliance may cost us heavy fines. If any details have been made wrong by you during registration then you use Form GST REG-14 to correct it. There are some details which cannot be changed but you can easily modify them like mobile number, additional place of business, principal place of business, email ID etc. In this article, we have told you in detail about Form GST REG-14 and also covered various aspects related to it.

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