GST Amendment: An Overview

Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details and so on. To amend any information post-registration, the taxpayer needs to file an Application for Amendment of Registration.

Types of GST Amendment

Application for Amendment of Registration can be categorized into two types:

1. Amendment of Core fields in Registration

2. Amendment of Non-Core fields in Registration

Core Fields

The following fields of the registration application are called core fields.

• Name of the Business, (Legal Name) if there is no change in PAN

• Addition / Deletion of Stakeholders

• Principal Place of Business (other than change in State) or Additional Place of Business (other than change in State)

Non-Core Fields

Fields of the registration application except for the legal name of the business, Addition/ deletion of stakeholder details and principal place of business or Additional place of business are called non-core fields.

Non-core fields are available for editing, and changes in them are auto-populated in the registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpayers.

Fields CANNOT be amended using the application for Amendment of Registration

Application for Amendment of Registration cannot be filed when there is:

1. Change in PAN.

2. Change in the Constitution of Business resulting in the change of PAN.

3. Change in Place of Business from one State to another.

Application for Amendment of Registration cannot be filed for a change in PAN because GST registration is PAN-based. You need to make a fresh application for registration in case there is a change in PAN.

Application for Amendment of the Registration form cannot be filed for a change in the Constitution of Business as it results in a change of PAN.

Similarly, the Application for Amendment of the Registration form cannot be filled out if there is a change in place of business from one state to the other because GST registrations are state-specific. If you wish to relocate your business to another state, you must voluntarily cancel your current registration and apply for a fresh registration in the state you are relocating your business.

GST Amendment – Changes to Business Name

In case of any changes to the legal name of a business, the GST registration certificate need not be cancelled. The existing GST registration can be amended to reflect the new business name. Changes to the business name can be updated on the GST portal by filing FORM GST REG-14 within 15 days of a change of business name.

On applying a change in the business name, the GST Officer is required to verify the application and approve the amendment to the business name within 15 working days in FORM GST REG-15. On approval, the amendment would take effect from the date of occurrence of the event warranting the amendment.

GST Amendment – Changes to Address

In case of any changes to the address of the principal place of business or any additional place 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. Accepted proof of address includes:

For Own Premises: Any document in support of the ownership of the premises like the latest Property Tax Receipt or Municipal Khata copy or copy of the Electricity Bill.

For Rented or Leased premises: A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like the Latest Property Tax Receipt or Municipal Khata copy or copy of the Electricity Bill.  
 

For premises not falling under any of the above categories: A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like a Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.  
 

For rented/leased premises where the Rent/lease agreement is not available: An affidavit to that effect along with any document in support of the possession of the premises like a copy of the Electricity Bill.  
 

If the principal place of business is located in an SEZ or the applicant is an SEZ developer: Necessary documents/certificates issued by the Government of India are required to be uploaded.  
 

All changes to address recorded in the GST portal must be updated within 15 days of the change. On making an application for a change of GST address, the GST office would approve the change within 15 days. The date of amendment on approval by the Officer would be the date of occurrence of the event warranting the amendment.

GST Amendment – Changes to Mobile Number or Email ID

Any changes to the mobile number or email id mentioned on the GST Common Portal can be made by the Authorised Signatory using his/her digital signature after an online verification process. Changes to mobile number or email ID does not require the filing of GST amendment application or verification by an Officer. Changes to email or mobile number in GST common portal is considered routine changes.