Amendment in GST Registratio1

1. Amendment in GST Registration: Core & Non-Core field In the context of the Goods and Services Tax (GST) regime, the initial and crucial step for existing taxpayers is the registration process, which furnishes them with the GSTIN Number as their primary identification. Various factors, such as changes in address, contact number, or business details, may necessitate this amendment in GST Registration. What is amendment in GST Registration? After registering for GST, you might need to update your information for various reasons like changing your address or contact details. To do this, you’ll need to file an Amendment of Registration application. There are two types: one for changing core registration details and another for non-core details. What is the application for Amendment in GST Registration? To initiate an amendment in GST Registration, taxpayers are required to apply for Amendment of Registration using form GST REG-14 within 15 days of any alterations in information. This application can be categorized into two types: •Core Fields: Changes to core fields mandate approval from tax officials. •Non-Core Fields: Changes to non-core fields do not necessitate approval and are automatically updated upon successful filing.

2. What are the eligibility criteria for GST Registration amendment? Those falling within the specified categories and registered under GST can apply for an amendment of their registration. •These categories include: •Regular Taxpayers and New Registrants •Tax Deducted at Source (TDS)/ Tax Collection at Source (TCS) Registrants, UN Bodies, Embassies, and other entities notified with a UIN (Unique Identification Number) •Non-Resident Taxable Persons •GST Practitioners •Providers offering online details and database access or retrieval services What are the types of amendment in GST Registration? There are different types of amendments you can make to your GST registration in India. These can include updating your business details like address or name, or adding new business activities. The specific amendment type determines the documents and process you need to follow. They are: •Modifications to Business name •Address modification •Changes to Permanent Account Number (PAN) •Modifications to promoter information •Mobile number or email ID modification GST Amendment: Modifications to Business Name In the event of a legal name change for a business, there is no requirement for the GST Cancellation. Instead, the existing GST Registration can be adjusted to include the new business name. To effectuate the change, it is necessary to submit FORM GST REG-14 on the GST portal within 15 days of the alteration. Upon submission of the application for the business name change, the GST Officer is mandated to assess and endorse the amendment within 15 working days through the use of FORM GST REG-15. Upon approval, the amendment will be applied retroactively to the date when the event prompting the change transpired. GST Amendment: Address Modification For alterations to the address of the principal place of business or any other business area, the submission of GST FORM REG-14 is required. Proof of address for the new location must be provided in the GST Registration amendment application. Accepted documents for proof of address include:

3. •Own Premises: •Any document supporting premises ownership, such as the latest Property Tax Receipt, Municipal Khata copy, or copy of the Electricity Bill. •Rented or Leased Premises: •A copy of the valid Rent/Lease agreement, along with any document supporting the lessor’s ownership, like the latest Property Tax Receipt, Municipal Khata copy, or copy of the electricity bill. •Premises not falling under the above categories: •A copy of the Consent Letter with any document supporting the consenter’s ownership, such as Municipal Khata copy or Electricity Bill copy. For shared properties, the same documents may be uploaded. •Rented/Leased Premises without an available agreement: •An affidavit confirming the absence of a Rent/Lease Agreement, along with any document supporting premises possession, like a copy of the Electricity Bill. •If the principal place of business is in an SEZ or the applicant is an SEZ developer: •Necessary documents/certificates issued by the Government of India must be uploaded. All changes to addresses recorded in the GST portal must be updated within 15 days of the modification. Upon submitting an application for a change of GST address, the GST office will approve the change within 15 days. The date of Amendment, upon approval by the Officer, will be the date of the occurrence of the event warranting the Amendment. GST Amendment: Changes to Permanent Account Number If there are changes to the business constitution or PAN, the use of a GST Amendment application is not allowed. Instead, addressing PAN modifications necessitates submitting a new GST registration application using FORM GST REG-01.

4. This approach ensures compliance with regulatory standards, facilitating the seamless incorporation of necessary adjustments in response to PAN modifications or alterations in the business constitution. It is crucial to observe the prescribed guidelines and adhere to specified timelines when initiating a new GST registration application, ensuring compliance with regulatory procedures to maintain accurate and up-to-date records. GST Amendment: Modifications to Promoter Information Modifications to promoter details, encompassing the inclusion, removal, or retirement of partners, directors, Karta, Managing Committee members, Board of Trustees, Chief Executive Officer, or equivalent roles responsible for the day-to-day operations of the business, mandate the filing of a GST amendment application within 15 days of the relevant event. Upon receipt of the GST Amendment application, the assigned official is obligated to either endorse the proposed alterations or request supplementary information within a 15-day window from the date of application submission. Adhering to these timelines is crucial to ensure precise and current documentation in alignment with GST regulations. Furthermore, it is imperative to promptly communicate any adjustments to the promoter information to the pertinent authorities, upholding transparency and adherence to regulatory standards. GST Amendment: Mobile Number or Email ID Modification Authorized Signatory has the authority to update their mobile number or email ID on the GST Common Portal using their digital signature, with the process facilitated through online verification. Notably, this specific adjustment procedure eliminates the need for filing a GST amendment application or involving an Officer for verification. Rather, modifications to the email or mobile number within the GST common portal are treated as routine updates, simplifying the process for Authorized Signatories to uphold precision in their contact information. This streamlined approach guarantees a rapid and trouble-free mechanism for ensuring that crucial details remain current and accurate in the GST records. What is the deadline for filing GST amendment? •The taxpayer is required to promptly inform the GST common portal of any alterations within 15 days from the occurrence prompting the modification, achieved by submitting a GST Amendment application. •Upon receipt of the GST amendment application, the respective officer must duly verify and approve it within 15 working days from the application’s receipt. Once sanctioned, the Amendment takes effect retrospectively from the event’s occurrence.

5. •Should the GST amendment application be deemed unnecessary or if the provided documents are incomplete or inaccurate, the officer has the authority to issue a notice. This notice requires the taxpayer to furnish additional information or clarification within 15 days. •Subsequently, upon receipt of the notice, the taxpayer must supply the necessary clarification or additional details within seven days. If the information is satisfactory, the officer can grant approval for the GST amendment application; otherwise, rejection may ensue. •If a GST officer fails to act within 15 working days of the amendment application submission or within seven working days of receiving clarification or additional information. •The registration certificate will be automatically considered amended as per the application. The amended certificate will then be accessible to the registered person through the common portal. •All these modifications can solely be undertaken by logging into the GST portal, with OTP verification being a mandatory step for portal access. Registration Application amendments don’t allow field changes Certain fields cannot be modified using the Application for Amendment of Registration. This application is not suitable for cases involving a PAN modification, a change in the business constitution leading to a PAN shift, or a relocation of the place of business from one state to another. Attempting to use the application for amendment of registration for a PAN change is not viable since GST Registration is fundamentally PAN based. In such situations, a new application for registration must be submitted to reflect the PAN change. Likewise, if there is a change in the constitution of Business resulting in a PAN shift, the application for amendment of registration form is not applicable. Similarly, if there is a change in the place of business from one state to another, the application for amendment of registration form cannot be utilized. As GST registrations are state-specific, relocating a business to another state necessitates voluntarily canceling the current registration and submitting a new registration application in the state of the business’s relocation. Conclusion In summary, the amendment in GST registration process is essential for maintaining precise records and providing businesses with the necessary flexibility to adapt seamlessly. Understanding eligibility criteria and adhering to specified timelines are pivotal for taxpayers. The clearly outlined procedure for amending details, streamlined methods such as updating contact information, and the government’s emphasis on timeliness collectively highlight a commitment to simplifying procedures. While the repercussions of non-compliance underscore the significance of regulatory timelines, it’s crucial to acknowledge the limitations of the amendment of registration application in specific scenarios. Instances involving PAN modification, changes in business

6. constitution leading to a PAN shift, or relocation to another state necessitate the initiation of a new registration application. Why wait? Register your GST hassle-free today with 24efiling.