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Overview of GST Modification 

Any alteration or change in the GST Registration or any of the details entered in the GST Certificate is considered or referred to as GST Modification. Such modifications are made if one desires to shift from composite to a normal scheme or if any mistake is made in the original GST Registration. However, one cannot shift from a normal to a composite scheme. GST Modification is required when wrong information about the taxable person has been provided under GST Registration. However, modification in PAN is not possible under GST Registration, and so the same is done by making a new fresh application for GST Registration and surrendering the existing GSTIN, which has incorrect PAN details. 

If at any point while GST Registration or after such registration, there is a requirement to make changes to the information furnished to the authority granting GST Registration, an application for GST Modification is made in the required Form within the relevant time period. For this modification, an entity needs to fill out Form GST REG 14.  

Types of GST Modification

The application for GST Modification is categorised into the following types:

  • Core-fields: core fields require approval from the proper jurisdictional officer. It takes 15 days to get the approval of such an officer to make any modification in the core fields. Core fields modification includes the following:
  • Change in the legal name of the business 
  • Change in address of the principal place of business 
  • Change in additional place of business
  • Non-core fields: non-core fieldsdo not require approval from an officer and are auto-updated after successful filing. Non-core fields include all fields except the ones that are covered under core fields. 
  • Other changes: other changes include changes related to contact details such as mobile number or email address, and these changes require simple verification only. 

What are details that can be updated or changed?

An entity/ business may apply for making changes/modifications of the following details in a GST Registration:

  • Name of entity/business/trade name
  • Address of the place of business/ registered office address 
  • Bank details
  • Additional place of business 
  • Addition, deletion or retirement of partners, directors, managing committee, CEO or any person responsible for the business's day-to-day affairs. 
  • Contact details such as mobile number or email address 
  • Authorised signatory 
  • Switching between composite scheme to normal/regular scheme

The GST Registration is not modified in the case of the following:

  • Details of PAN
  • Place/location of business from one state to another state as GST Registration is provided on a state basis under state-specific laws.
  • Constitution of business 

Eligibility of Entities for GST Modification

Following registered taxpayers are categorised as eligible for GST Modification:

  • New GST Registrants/ Applicants
  • Normal taxpayers having valid GSTIN
  • TDS/TCS Registrants, a person, belonging to UN Bodies, Embassies and other notified persons having UIN
  • GST Practitioner 
  • Non-resident foreign taxpayer 
  • The online details and database access or retrieval service provider

Documents Required for GST Modification 

The followings are the required Documents for GST Modification:

  • GST Certificate 
  • Documentary proof of changes, such as new address proof 

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Procedure for GST Modification

Procedure for GST Modification is completed through the following steps:

  • A taxpayer must intimate any modification within 15 days of the occurrence of an event leading to the modification of any information by filing an application in Form GST REG 14 for GST Modification. The application is mandatorily submitted along with all required necessary papers and a valid reason behind such modification.
  • On receiving an application for GST Modification, the concerned officer approves the application after conducting due verification within 15 days from the receipt of such application for modification in Form GST REG 15
  • On approval by such an officer, the modification takes effect from the date of occurrence of the event warranting modification.
  • If the GST Modification application is either not warranted or Documents furnished or incomplete or incorrect, then the concerned officer serves notice in Form GST REG 03 requiring the applicant to submit additional information or clarification within 15 days. 
  • On receiving such notice, the applicant has to submit the required clarification or additional information within seven days in Form GST REG 04
  • If the information submitted by the applicant is acceptable, then the officer approves the application for GST Modification. 
  • If the information provided by the applicant is not acceptable, then the GST officer rejects the application for GST Modification by passing an order in Form GST REG 05

It is required to be noted that the primary authorised signatory is changed with the condition of adding a new primary signatory. If such conditions are not fulfilled, then changes or modifications in the primary signatory details are impossible. 

Procedures for different types of modification done under GST Registration are as follows:

  • GST Modification in Registration Certificate: An applicationregarding modification of the GST Registration Certificate is filed in Form GST REG 14 within 15 days of the change in any information in the Certificate. 
  • GST Modification to Business Name: In case of modification in the legally registered name of a business, the existing GST Registration is amended to show the new business name by filing an application in Form GST REG 14 within 15 days of such change in the name of the business. After filing an application for modification in the name of the business, the GST officer verifies the application and approves such business name modification. On approval, the modification takes effect from the date of occurrence of the event warranting the modification. 
  • GST Modification to Address: In case of modification in the address of the principal place of business or any additional place of business, an application is filed in Form GST REG 14. The GST Modification Application Form provides proof of address for a new place. Accepted address proof must include the following:
  • For Own Premises- Any Document supporting the ownership of the premises such as property tax receipt, municipal Khata copy or copy of electricity bill.
  • For Rented or Leased Premises- A copy of valid rent or lease agreement with any Document supporting ownership of premises of lessor.
  • For premises not falling under both above-mentioned categories- A copy of the consent letter with a Document supporting the ownership of premises of the consenter and for shared properties, the same Documents are required. 
  • For rented or leased premises where rent or lease agreement is not available- An affidavit to that effect with any Document supporting the possession of premises.  
  • If the principal place/location of the business is located in SEZ or the applicant is SEZ developer- Necessary Documents or certificates issued by the appropriate Government Authority under the Government of India are required. 
  • GST Modification to Mobile number or Email Address: The modification of the mobile number or email address is made by an authorised signatory using her/his digital signature after conducting a verification process. Such modification does not require filing an application or verification by a GST officer, and it is considered a routine change. 
  • GST Modification of promoter information: In case of any addition, deletion, retirement or dismissal of any partner, director, board of trustees, managing committee, Karta or chief executive officer, then an application is filed within 15 days of commencement of such modification/change. 

Deletion, retirement or dismissal does not require any Document. However, in case of any addition, the identity proof of such promoter, including address proof and photograph, is submitted along with a GST declaration for the authorised signatory. On receipt of such a request, the GST officer approves the same within 15 days. After approval, such addition is applicable from the date of occurrence of the event warranting such modification. 

  • GST Modification in PAN: The modification of PAN needs cancellation of existing GST Registration in Form GST REG 16, and a fresh application for new GST Registration in Form GST REG 01 is submitted. 

Frequently Asked Questions

Central Goods and Services Tax Rules of 2017 cover the provisions related to GST Modification.

If GST Officer does not take action within 15 days, the applicant must assume that the information has been modified/changed.

Following are the fields that come under the ambit of core fields:

  • Name of business (if there is no change in PAN)
  • Addition or deletion of stakeholder 
  • Principal place of business (except for a change in the state) 
  • Additional place of business (except for a change in the state) 

The primary authorised signatory can be deleted subject to the condition of the addition of a new Primary signatory.

Cancellation of GST Registration is initiated by the holder of such registration himself or the GST officer in case of any major violation. If the government initiates the cancellation, then it will deny input credits to legitimate buyers.

Self-initiated cancellation includes the following:

  • Closure of business
  • Transfer, merger, de-merger or disposal of business
  • In case a person is no longer liable to be registered. 
  • Change in nature of constitution of business, such as private company changes to public company

Government-initiated cancellation includes the following:

  • A person liable to pay taxes under the composition scheme has failed to file returns for three consecutive tax periods
  • A business owner fails to abide by GST Rules
  • A taxable person failed to file returns for six months of getting registration
  • Registration acquired by fraudulent means

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