Rule 19 of the Central Goods and Services Tax Rules of 2017 contains instructions for submitting an application for making amendment in GST registration. The applicant who wishes to male amendment in GST registration are required to submit the application electronically in Form GST REG-14.
Through this article the author will explain the requirements for completing this form. The article will also talk the process of filling the application form along with other eligibility criteria. Let’s discuss all them in detail!
Different types of amendment in GST registration
Under this section the author has discussed three (3) different sorts of amendment in GST registration that can be made. The method for changing a GST registration depends on the field(s) that need to be changed. Notably, the GST registration amendment is split between Core Field and Non-Core Field amendments. The table below illustrates how core and non-core fields are covered under the GST law:
| S. No. | Contains of a Core Field | Contains of a Non-Core Field |
| 1 | Change in legal name or trade name of the business/company. Note: However, there should be no change in PAN (Permanent Account Number) | Change in the details regarding the authorized signatory. |
| 2 | Principal Place of Business. | Modification of Stakeholders details like partner or promoter or Karta. |
| 3 | If there is an Addition or deletion of Partner(s) or Karta(s) or Managing Director(s) and Whole-time Director or Member(s) of the Managing Committee of Associations or Board of Trustees or Chief Executive Officer/ equivalent | Addition of bank account details. |
| 4 | Changes in Core Field need the approval of the proper officer within 15 days after making an amendment application. | Amendments in Non-Core Fields don’t require the approval of the proper officer. Making amendment applications online is sufficient |
Who can file an application for amendment in GST registration?
The application for amendment in GST registration can be submitted by the following list of individual(s) or taxpayers. Only these registered taxpayers have the option to update or modify their GST registration information:-
- A normal taxpayer;
- Online information database access & retrieval service providers;
- GST Practitioners;
- TDS/ TCS Registration under GST;
- Embassies and other UN Bodies;
- Non-Resident Foreign Taxable Person.
What are the particulars which cannot be amended in GST Registration?
The following specifics in a current GST registration cannot be changed:-
- Due to the fact that the GST registration number is dependent on the PAN, changes to PAN are not permitted.
- Changes to a company’s constitution, such as going from a sole proprietorship to a partnership or an LLP to a corporation, are completely prohibited.
- Change in the location of the firm since GST Registration numbers are state-specific
Time limit for amendment in GST registration?
Here the author has mentioned all the details regarding the time limit for filling form GST REG-14 for amendment in GST registration:-
- Within 15 working days following the application for an amendment, the competent officer will issue the order approving the change in the firm’s name;
- Within these 15 days, the competent official may send a notice in Form GST REG-03 requesting further information or documentation in order to process your name change application if he is not satisfied;
- Within seven (7) working days, you must respond using Form GST REG-04;
- If satisfied with the response, the official may only accept the amending application and issue an order in Form GST REG-05.
What is Form GST REG-14?
If you intend to alter the name of your business, you might also have your GST registration updated. The whole procedure you must follow and the forms you must submit for the amendment in GST registration are outlined by the author in this section.
All the application for the amendment in GST registration must be submitted electronically if any of the information provided at the GST site changes, either before or after acquiring a GST registration. The applicant must digitally sign the GST Amendment application in Form GST REG-14 within fifteen (15) working days of any modifications to the GST Registration application or the GST Registration Information.
Step-by-step process for amendment in GST registration
Depending on the type of field that has to be changed, there will be a slight variation in one stage of the entire process. The author has explained the step-by-step process of submitting an application in form GST REG-14 for amendment in GST registration:-
- Head up to this website;
- After log in, kindly select the following path: To Amendment of Core fields- Go to Services, then to Registration tab, afterwards to amendment of registration Core Fields;
- Then file the application using a Digital Signature Certificate (DSC) or Electronic Verification Code[1] (EVC).
Important points regarding amendment in GST registration
Under this section author has clubbed all the important points that one should keep in mind before making the amendment in GST registration:-
- If the constitution has changed and, as a result, the PAN has also changed, in that case, the applicant must then submit a new GST registration application in this scenario.
- The competent official must approve the modification application within 15 working days after the GST REG-14 application’s filing date if the revision is made to the core fields and has undergone thorough verification.
- In some circumstances, if the modification is made in a non-core area, the data will automatically receive clearance and will thereafter show up in the GST site.
- The relevant official may issue a notification in form GST REG-03 if he determines that the alteration is inappropriate or not permitted. The notification requires the applicant to respond in Form GST REG-04. However, the appropriate officer has the authority to reject the modification application in Form GST REG-05 if the AO is dissatisfied with the applicant’s response.
Conclusion
From the about discussion, we can conclude this the Central Government has been conferred power under Section 164 of the Central Goods and Services Tax Act of 2017 to make the rules regarding the amendment in GST registration. The applicant who wishes to make amendment in GST registration regarding the name of the company has to be fill the application electronically in Form GST REG-14.
Read our Article: How Can One Avail Digital Signature Certificate (DSC)
