Amendment in GST Registration

Goods and Services Tax (GST) is an indirect tax applicable in India that has replaced many of the country’s Indirect Taxes. It is crucial for businesses to maintain accurate GST registration details. However, there could be scenarios where businesses undergo changes, and their GST registration needs to be amended.

Overview of GST Registration Amendment

The amendment in GST registration refers to the process of updating or changing the details submitted during the initial registration or after obtaining the GST registration. There are three types of amendments that can be done:

1. Amendment in Core Fields
2. Amendment in Non-Core Fields
3. Change in Mobile Number or Email ID

We will discuss each type of amendment in detail in the following sections.

Amendment in Core Fields

Core fields in the GST registration application include:

• Legal name of the business
• Address of the principal place of business
• Any additional place of business

Amendments in core fields require approval from a proper officer. An application in Form GST REG-14 needs to be submitted online for the amendments in such core fields.

How to Amend Core Fields

To amend core fields, follow these steps:

1. Visit the GST portal homepage by clicking on www.gst.gov.in
2. Log in with the provided credentials to the GST portal
3. Click on the ‘Services’ tab from the main menu, and hover the mouse on the ‘Registration’ tab
4. Click on ‘Amendment of Registration Core Fields’ to open the link
5. Edit the required details in the respective fields and tabs
6. Select the ‘Verification’ checkbox under the ‘Verification’ tab
7. Choose the authorized signatory from the drop-down list in the ‘Name of Authorized Signatory’ field
8. Enter the name of the place in the ‘Place’ field
9. Digitally sign the form using a Digital Signature Certificate (DSC), E-Signature, or Electronic Verification Code (EVC)

Once the amendment in core fields is approved, it will take effect from the date of the occurrence of the event warranting the amendment.

Amendment in Non-Core Fields

Non-core fields include all the fields that are not covered under core fields. Amendments in non-core fields do not require approval from a proper officer and can be easily done online.

How to Amend Non-Core Fields

To amend non-core fields, follow these steps:

1. Visit the GST portal homepage by clicking on www.gst.gov.in
2. Log in with the provided credentials to the GST portal
3. Click on the ‘Services’ tab from the main menu, and hover the mouse on the ‘Registration’ tab
4. Click on ‘Amendment of Registration Non-Core Fields’ to open the link
5. Edit the required details in the respective fields and tabs
6. Select the ‘Verification’ checkbox under the ‘Verification’ tab
7. Choose the authorized signatory from the drop-down list in the ‘Name of Authorized Signatory’ field
8. Enter the name of the place in the ‘Place’ field
9. Digitally sign the form using a Digital Signature Certificate (DSC), E-Signature, or Electronic Verification Code (EVC)

The modification done in the non-core fields does not require any approval by the tax official.

Change in Mobile Number or Email ID

Changing the mobile number or email ID requires verification by OTP (One-Time Password) after online verification on the GST portal. This is considered a routine affair and does not need approval from the tax officer.

How to Change Mobile Number or Email ID

1. Log in to the GST portal with your credentials
2. Go to the ‘Services’ tab and click on ‘Registration’
3. Click on ‘Amendment of Authorized Signatory’
4. Update the mobile number or email ID
5. Verify the new details using the OTP sent to the updated mobile number or email ID

Time Limit for Amendment in GST Registration

A taxpayer must submit an application for amendment in GST registration within 15 days from the occurrence of the event warranting the amendment. After the GST officer approves the GST REG-14 amendment form, the changes will be corrected in the GST REG-06 form.

If the taxpayer fails to submit the application within the specified time, the application for amendments will be automatically removed.

Address Amendment in GST Registration

In case of any changes to the address of the principal place of business or any additional place of business, an application in Form GST REG-14 needs to be submitted online. The following documents are required as proof of address for the new location:

For Owned Premises

• Latest property tax receipt
• Municipal Khata copy
• Copy of electricity bill

For Rented or Leased Premises

• Copy of valid rent or lease agreement
• Any document in support of the ownership of the premises of the lessor

For Shared Properties

• A copy of the consent letter
• Any document in support of the ownership of the premises of the consenter

When Rent or Lease Agreement is Not Available

• An affidavit along with any document in support of the possession of the premises, such as a copy of the electricity bill

Frequently Asked Questions (FAQs)

By following the guidelines mentioned in this article, you can easily make amendments in your GST registration, ensuring that your business remains compliant with the GST laws and regulations. It is essential to update your GST registration details in a timely manner to avoid any penalties or complications in the future.