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How to amend or modify GST registration

How to amend or modify GST registration, here is the article submitted by one of our user:-

 

GST registration is mandatory for the existing tax payers. There may be chances that one has entered wrong or incomplete information on the GST portal. There is no need for visiting any government office for changing the particulars in the GST as it can be easily done on the internet. If one wants changes in the GST registration certificate then one can do it online subject to approval in some cases.

Changes in the particulars are provided by Rule 12 and Form GST REG 14. There can be three types of changes in the GST registration certificate which are as follows :

  • Core field change

When it the change is related to the following:

  • legal name of the business or
  • address of the principle place of business or
  • any additional place of business,

Then the applicant has to require approval from proper officer. He shall approve the change within 15 days.

  • No core field

These are the field which are not that important then the applicant does not require any approval and can be amended online.

  • Email or Mobile no. Change

For changing the mobile and email no approval is required but it has to be verified by OTP (One Time Password).  It can be amended only after online verification on the GST portal.

When there is requirement of change in the details given in the GST Registration then the registered tax payer shall submit the application for change within 15 days along with the required documents on GST portal. When the changes stated in from GST REG 14 have been approved, then the registration certificate in form GST REG 06 will be amended.  Although when there is change in the PAN due to conversion of Proprietorship into private limited company, then it will not be regarded as amendment but requires a fresh GST registration.

Procedure For Amendment in GST- How to amend or modify gst registration

  1. Within 15 days of change registered tax payer will submit an application for change duly signed in the form GST REG 14 electronically.
  2. When the change relates to following:
  • legal name of business;
  • address of the principal place of business or any additional place of business; or
  • addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business, which does not warrant cancellation of registration,

The proper officer should within 15 working days approve the amendment as per the From GST REG 14 after due verification and issue an order in the Form GST REG 14. The amendment will take effect from the date of event occurrence wanting amendment.

  1. If the change is related to any other field than specified above then the registration certificate will be deemed to be amended when application is submitted. Although if there is change is in the mobile no or email address then it can be done by online verification on the GST portal. When there is change in the business’s constitution then it results in change of PAN then the taxpayer has to apply for fresh registration in the Form GST REG 01.
  2. When Proper officer thinks that change applied for is not needed or the documents are incomplete or incorrect then The Proper officer if finds that the documents submitted in the Form GST REG 14 are not proper then he will serve notice in the Form GST REG 03 to show cause why application should not be rejected within 7 days. Then applicant should furnish reply to the show cause notice in the form GST REG 04 within 7 days from receiving the notice. The proper office can reject the application if the reply is not satisfactory and can pass an order in the form GST REG 05.

Although when the proper office fails to take any action within 15 days from the application or 7 days from receipt of reply then the changes will be deemed to be approved. (Also the approval of Proper Officer is required only in the core field only and he cannot reject application without opportunity of being heard to the applicant).

How to amend or modify gst registration- Amendment In gst registration are the views of the author.