Explore all the details you need about GST Registration Amendment, tailored for your needs.
After obtaining GST registration, certain scenarios may require updating details, leading to a GST amendment. This process ensures that the information provided to the tax authorities is accurate and up-to-date, reflecting any changes in your business operations or structure.
GST amendment refers to the process of making changes or updates to the details provided during GST registration. These changes could include alterations to business information, contact details, or other important particulars.
Keeping GST registration details current is crucial to maintaining compliance with tax regulations and avoiding penalties.
Solocorp experts are here to assist you. We offer comprehensive support, ensuring that applying for a GST registration amendment is smooth and efficient. Our team ensures compliance with regulatory requirements and expedites the application process, so your business can easily adapt to evolving needs.
Under the Goods and Services Tax (GST) regime, GST Registration is a process by which businesses and individuals are required to register themselves with the tax authorities if their turnover exceeds the threshold limits specified by the government. Once registered, they are issued a unique Goods and Services Tax Identification Number (GSTIN), which they use for filing GST returns, paying taxes, and complying with other GST regulations.
Amendment of registration under GST details is structured into three primary categories, each defined by the required authorisation level and the timeline for implementing changes. Moreover, when requesting amendments to certain sections of the registration application, it's mandatory to justify the need for these changes as part of the GST registration protocol.
Amendments in this category concern critical information such as the legal name of the business, the main business location, and any secondary business locations. Changes to these core fields require approval from the appropriate governing body and usually take about 15 days to receive confirmation. These changes are integral to the business's GST registration identity.
The legal name of the business providing the PAN remains unchanged, main and secondary business locations (assuming no change in state), and changes involving key stakeholders like promoters, partners, Karta, managing committee, or CEO.
Amendments to core fields necessitate verification and approval by a tax official, as they relate to fundamental aspects of the business identity, which could impact tax liability and compliance.
This category includes all other registration details that don't need approval from a regulatory body. Changes to non-core fields can be made directly online, facilitating a swift update process.
Includes updates to bank account details, adjustments in business information, updates to the list of goods and services offered, modifications to state-specific details (without altering the state), changes in authorized signatories or representatives, and minor adjustments in business locations.
Amendments in non-core fields do not require approval from a tax official. Taxpayers can make these changes directly through the GST portal, and they are generally processed automatically.
Amendments in non-core fields do not require approval from a tax official. The taxpayer can make these changes directly through the GST portal, and they are generally processed automatically.
The distinctions between core and non-core fields are outlined in the table below:
| Core fields (Approval Required) | Non-Core fields (No Approval Required) |
|---|---|
| Name of the Business (Legal Name) if there is no change in PAN |
|
| Addition / Deletion of Stakeholders | |
| Principal Place of Business (other than a change in State) | |
| Additional Place of Business (other than a change in State) |
Any taxpayer of the following category registered under GST can file the amendment of registration under GST:
This category includes individuals or entities who are registered under GST and need to amend their registration details.
Entities such as TDS/TCS registrants, UN bodies, embassies, and other notified persons with a Unique Identification Number (UIN) who are registered under GST.
Non-resident individuals or entities who are registered under GST and wish to amend their registration.
GST practitioners who are authorized to handle GST-related tasks on behalf of taxpayers.
Providers offering online access or retrieval services for GST-related details or databases.
In instances where a GST name change is needed due to alterations in a business's legal name, the GST registration certificate remains valid and does not require cancellation. Instead, the GST name change can be executed by amending the existing GST registration to mirror the new business name.
In case of any changes to the address of the principal place of business or any other area of business, GST FORM REG-14 can be filed. For changes to address, proof of address for the new location must be provided in the GST registration amendment application.
In case of addition, deletion, or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent responsible for the day-to-day affairs of the business, a GST amendment application must be filed within 15 days of such an event.
On receipt of an application for GST amendment, the concerned officer would approve the change or request for additional information within 15 days of application.
Any changes to the mobile number or email ID mentioned on the GST Common Portal can be made by the Authorized Signatory using his/her digital signature after an online verification process.
Changes to a mobile number or email ID do not require filing a GST amendment application or verification by an Officer. Changes to email or mobile numbers in the GST common portal are considered routine changes.
If a business or PAN constitution changes, a GST Amendment application cannot be made. Only a new GST registration application in FORM GST REG-01 can be submitted for changes to PAN.
The following outlines specific details that cannot be altered within the GST registration framework:
The GST Amendment Time Limit outlines the key deadlines and steps involved in the amendment process:
Taxpayers must inform the common portal of changes to their GST details within 15 days of the event necessitating the change via a GST amendment application.
The officer must verify and approve the application within 15 working days. The approval makes the amendment effective from the event's date.
If the application is unjustified or incomplete, the officer may request more information within 15 days. The taxpayer has seven days to respond.
If the taxpayer provides satisfactory information, the officer approves the amendment. Otherwise, the application may be rejected.
If the officer doesn't act within the specified deadlines, the registration will be automatically amended as requested, and the updated certificate will be available on the portal.
The GST registration amendment procedure can be filed through the GST Common Portal, whether for core or non-core field changes. The process involves specifying the amendment type, uploading necessary documents, and verification before approval.
File your amendment application on the GST Common Portal, selecting the appropriate amendment type for core or non-core field changes.
Choose the specific field to amend. For core amendments, select business details, principal or additional places of business, or promoters/partners details. For non-core amendments, choose the appropriate non-core field.
Edit the necessary details and upload supporting documents, such as address proof or ID proof, as required for the amendments.
Submit the application, provide a reason for the amendment, and verify using DSC, e-signature, or EVC to generate an Application Reference Number (ARN).
The tax officer reviews the application for core field amendments. Upon approval, you will receive an approval order and an updated registration certificate. If rejected, a notification will be sent.
Non-core field amendments are automatically updated upon submission and do not require tax officer approval. These changes are effective from the date the event necessitating the amendment occurred.
If there's an ongoing amendment with a generated ARN, another amendment cannot be submitted until the first is resolved. Core amendments take precedence, and non-core amendments will reflect once the core amendments are approved.
Solocorp provides comprehensive assistance with the GST amendment process, ensuring seamless navigation through regulatory requirements. Leveraging our expertise, businesses can efficiently handle amendments, whether they involve core fields like business details or non-core fields like bank details. Our platform simplifies the application filing on the GST Common Portal, guiding users through each step, from initial filing to document submission and verification. With Solocorp, businesses can confidently manage GST registration changes, ensuring compliance with regulatory standards while minimizing administrative burdens.