GST registration amendment maybe required in some cases, wherein wrong
information about the taxable person under GST has been updated in the GST
Portal. In this article, we look at the procedure for correcting mistakes in GST
If at any point while obtaining GST registration or after obtaining GST
registration, there are changes to be made to the information furnished to the
GST Common Portal, an GST registration amendment application can be filed. In
case of changes to GST registration application or changes to GST registration
information, the GST amendment application form GST REG-14 must be signed by the
applicant within 15 days of change in any information. The GST amendment
application must be digitally signed by the applicant. (Know more about signing
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 business name can be updated on the
GST portal by filing FORM GST REG-14 within 15 days of change of business name.
On filing the application for change in 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.
In case of any changes to the address of 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 include:
For Own Premises: Any document in support of the ownership of the premises
like latest Property Tax Receipt or Municipal Khata copy or copy of
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
Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity
For premises not falling under any of the above category: A copy of the
Consent Letter with any document in support of the ownership of the premises
of the Consenter like 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 copy of 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 Government of India
are required to be uploaded.
All changes to address recorded in the GST portal must be updated within 15 days
of change. On making an application for change of GST address, the GST office
would approve the change within 15 days. The date of amendment on approval by
the Officer would he the date of occurrence of the event warranting the
In case of 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, a GST amendment application
must be filed within 15 days of of such event.
In the new GST amendment application, details of the new promoter including
identity proof, address proof and photograph must be provided along with a GST
Declaration for Authorised Signatory.
On receipt of 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 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
In case of changes to constitution of a business or PAN, then GST Amendment
application cannot be made. For changes to PAN only a new GST registration
application in FORM GST REG-01 can be submitted.
Time Limit for GST Amendment
Any change to information updated in the GST common portal must be intimated by
the taxpayer within 15 days of occurrence of event leading to the change of
information by filing a GST amendment application.
On receiving a GST amendment application, the concerned officer is required to
approve the application after due verification within 15 working days from the
date of receipt of application. On approval, the amendment shall take effect
from the date of occurrence of the event warranting amendment.
If the application for GST amendment is either not warranted or the documents
furnished therewith are incomplete or incorrect, then the concerned officer can
serve a notice requiring the taxpayer to submit additional information or
clarification within 15 days. On receiving the notice, the taxpayer is required
to submit clarification or additional information within 7 days. If the
information submitted by the taxpayer is acceptable, the officer can approve the
application for GST amendment. If the information is not acceptable, then the
GST officer can reject the application for amendment.
However, if a GST officer fails to take action within 15 working days of
submission of amendment application or within 7 working days of receipt of
clarification or additional information in response to a notice, then the
certificate of registration shall stand amended to the extent applied for and
the amended certificate would be made available to the registered person on the
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