Introduction

The Goods and Services Tax (GST) is an important part of the tax system where every individual and business has to get registered under it and keep things simple. As time progresses, there can be alterations in business details, mainly a change of address, contact numbers, and those authorized to sign your forms. These changes should be updated in the GST registration so that the tax authorities have all accurate information available with them. If you are looking for a complete understanding about how to change the information in your GST Registration, then this article guide is on just that: Types of Changes Allowed, Step-by-Step Process and FAQs (Frequently Asked Questions).

1. Core Fields

These changes are material and need to be approved by GST officer. Some examples include:

• The name of the company has been altered
• Location of primary business changed or new location added
• Include or exclude a partner, managing committee, or Board of trustees

2. Non-Core Fields

They are regarded as non-core fields, and the TPP will be able to make changes in them directly without requiring intervention by any GST officer. Examples include:

• Service Account Email: The email address is different now
• Mobile number has been changed
• Changes in banking account details

3. Change in Legal Status

The business entity has to opt for fresh GST registration if the legal structure of the business entity is changed (e.g., proprietorship to partnership or private limited company). However, you cannot add this change to your existing registration.

Step-by-Step Process to Change GST Registration Information

1. Access the www.gst.gov.in URL. The GST Home page appears.
2. Log on to GST portal with valid login credentials.
   
3. The application form opens for editing, displaying non-core fields in an editable format. Edit the details in the desired tab.
   
4. In the Verification tab, click the Verification checkbox.
5. From the Name of Authorized Signatory drop-down list, click on the authorized signatory.
6. This is the location name that you entered in Placefield.
7. Click the SAVE & CONTINUE button if you have completed.
8. You will see the Promotor/Partners tab. Click the EDIT button.
   
9. The tab for authorized signatures will appear. To edit details, click the Edit button under the Actions column.
   
   

Note: The red dot indicates the Primary Authorized signatory.

For amend the details of Residential Address, follow the below simple steps:

1. Type address or PIN code or latitude, longitude (enter the numeric value followed by “,” (E.g.: 22.48, 77.89, 22, 7) and other alpha numeric values. You can enter minimum 2 characters based on entered values, auto suggestions will be shown) in the Enter Address or Latitude, Longitude search box available in the right corner of the map.
2. Recent addresses will appear below the text box for selection, given input keeps coming in.
3. When you tap on any of the addresses in the search box, it will show a location icon addressing the selected location on the map.
4. If needed, drop the location icon and pin your exact location.
5. Once you have correctly pinned your location on the map, click the Confirm button on the location icon.
   

On clicking the Confirm button, the address fields under the map will be auto populated.

• Note 1: In case you want to search an address using latitude and longitude, then you will have to type only the numeric value separated by commas between latitude and longitude (e. g., signaling:-22. 48, 77.89). You can also type and search the address with PIN code or with minimum 2 characters of the address.
  
• Note 2: If you enter the position before the direction contain field, then it gets treated as Latitude & Longitude consecutively by the system. So if you enter coordinates with N or S directions, they will be interpreted as Latitude. Coordinates with E or W = Longitude.
  
• Note 3: You can enter negative values for both latitude and longitude. If negative value is entered for latitude, the system will consider as West. If you input negative values along with directions, the system will take these into account. Write down the directions for both coordinates.
  
• Note 4: If the latitude and longitude entered are not within India's coordinates, it throws an exception.
  
• Note 5: If maps services are unavailable, a pop-up error message will appear, allowing you to retry by clicking on the CLOSE button after some time.
  

Note 5: If a mismatch occurs, the taxpayer will receive the following warning message: If Locality/Sub-Locality do not match the PIN Code entered by the taxpayer. The taxpayer can click NO and fill in the correct details in the address details section, and if they wish to save those details, then click YES.

Additional Steps:

1. Click the Services > Registration > Amendment of Registration Non - Core Fields link.
2. To update the Mobile number, Email Address on Authorized Signatory tab Click here. For the rest of the file, the field is not editable.

Note: Upon submitting your application for a registration amendment, you will receive an OTP to your registered email address and mobile number.

If the amendment is successful, you will see a message on your display.

Frequently Asked Questions (FAQs)

Q1. What are the mandatory documents required for a GST amendment?

The documents required for a GST amendment depend on the type of changes you are making. For example:

• Change in address: Electricity bill, rent agreement, or property ownership proof.
• Change in authorized signatory: Authorization letter, board resolution.
• Change in bank account details: Bank statement or cancelled cheque.

Q2. How long does it take to update the GST registration details?

Changes for non-core fields typically occur instantly. For core fields, it may take up to 15 working days for the GST officer to approve the changes.

Q3. Can I change the PAN in my GST registration?

No, you cannot alter the PAN during the GST registration process. If there is a change in the PAN, you must apply for a new GST registration.

Q4. Do I need to update GST registration if I open a new branch?

Yes, if you open a new branch in a different state, you must apply for a separate GST registration for that state. If the branch is within the same state, you can update the "Additional Place of Business" section in your existing GST registration.

Q5. What happens if the GST officer rejects my amendment application?

If the GST officer rejects your application, you will receive the reason for rejection. You can rectify the errors and resubmit the application for amendment. Ensure that all supporting documents are complete and accurate before resubmitting.