Amendment of GST Registration | Steps to make amendments in GST Registration | Change Details in GST
Steps to make amendments in GST Registration and when to apply for amendment in 10 points. 1. Where there is any change in any of the particulars furnished in the application for registration either at the time of obtaining registration or as amended from time to time, the registered person shall, within fifteen days of such change, submit an application, duly signed, electronically in FORM GST REG-14. 2. Where the change relates to- [i] legal name of business; [ii] address of the principal place of business or any additional place of business; or [iii] 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 shall approve the amendment within fifteen working days from the date of receipt of application in FORM GST REG-14 after due verification and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment. 3. Where the change relates to any particulars other than those specified above, the certificate of registration shall stand amended upon submission of the application in FORM GST REG-13 on the Common Portal: Provided that any change in the mobile number or e-mail address of the authorised signatory submitted under rule 1, as amended from time to time, shall be carried out only after online verification through the Common Portal.
If the proper officer fails to take any action-
within fifteen working days from the date of submission of application, or
within seven working days from the date of receipt of reply to the notice to show cause under sub-rule (4),
the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the Common Portal.
GST Cancel Registration | Amend GST registration | Changes in GST registration
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