For current taxpayers, GST registration is the first and most crucial step under the GST system as, without registration, they would not get their GSTIN number, which serves as a taxpayer’s fundamental identifying number. It is essential that the registration form be filled out correctly, but what would happen if someone provided incorrect information or omitted certain crucial fields?
Form GST REG 14 and Rule 12 offer a method of updating the information without having to attend to any government office or centre, which helps to reduce the obstacles. While certain fields need permission before changes may be made, applicants can still make corrections and modifications online in both situations.
Three categories exist for making changes in GST, each describing the degree of permission and the amount of time allotted for field modifications. It is required to provide the “Reasons” for the revision in the registration procedure when requesting an alteration in specific areas of a registration form.
Essential Terms to Understand in GST Registration
Before understanding the process of making a changein GST registration no. and other fields, it is imperative to understand the essential terminologies related to the registration under GST. Therefore, let us understand the two most important terms related to the registration under GST:
GST Consultants
GST Consultants assist businesses and people looking for help with GST-related issues with specialist services. These specialists offer advice on registration under GST, return filing, comprehending tax ramifications, meeting compliance standards, and addressing GST-related problems. They are essential in assisting organizations in navigating the intricacies of the Goods and Services Tax rules, guaranteeing compliance and maximizing tax planning opportunities.
GST Database
Under the Goods and Services Tax system, the GST Database is an extensive repository that includes vital data about taxpayers, transactions, filings, and compliance activities. It serves as a single point of contact for all information about GST that is gathered from taxpayers throughout the registration process, return submissions, payment records, and other tasks involving compliance. GST identity numbers (GSTINs), taxpayer information, turnover, tax payments, invoices, input tax credits, and other transactional data are all kept on file in the database.
What are Core and Non-core fields in GST Registration details?
There are two categories for the fields in an application for GST registration: core and non-core. This allows the taxpayer to determine whether, if a field is a core field, the jurisdictional tax authority must approve any changes made to it. On the other hand, once an amendment application is submitted, non-core field changes are immediately authorized. However, in the case of key areas, it is deemed automatically accepted if the tax officer does not approve within the allotted time.
Core Fields
- Business Name (Legal Name) if the Principal and other business locations remain the same, except for any changes made by the State.
- Changes in the list of stakeholders, including promoters, partners, Karta, the Managing Committee, and the CEO.
Non-Core Fields
Under GST, the other fields that are not the core fields listed above will be referred to as non-core fields. Among them are:
- Adding, removing, or changing bank information.
- Business specifics.
- An explanation of the products and services.
- Altering state-specific data (without a state change).
- Signatories or representatives with authorization.
- Changing information about current participants, such as Karta, partners, or promoters.
- Small adjustments to the current main and new business locations.
Difference between Core and Non-Core Fields
The basic difference between core and non-core fields is that, in core fields, the approval and verification of a Tax official is required. On the other hand, for non-core fields, there is no approval and verification are required.
Eligibility Criteria for Updating GST Registration Details
Updating GST registration details sometimes becomes crucial for the company that wants to make changes in their registration if there is any error in the registration form or process. The following types of taxpayers that are registered under GST may apply for an amendment to their registration:
- New Signatories and Regular Taxpayers
- Embassies
- UN agencies
- TDS/TCS registrants
- Other individuals who have been notified and have a UIN
- Non-resident taxable persons
- GST Consultants
- GST database access or retrieval service providers
Changes in GST Registration
Certain things can be changed in a GST registration, but the time limit for filing such changes differs according to the prescribed changes a company wish to make. Therefore, first of all, it is crucial to understand the different changes that a company can make in the registration of GST. Let us understand them one by one:
Changes to Business Name
It is not necessary to revoke the GST registration certificate if a business’s name changes. The new business name can be updated in the current GST registration. Within 15 days of a business name change, FORM GST REG-14 must be filed to amend the business name on the GST site.
After applying to modify the business name, the GST Officer must confirm the information and grant the amendment in FORM GST REG-15 within 15 working days. Upon adoption, the amendment would go into effect on the day the event that justifies it occurred.
Change in GST registration no.
To make a change in GST registration no., enter the credentials you were given to access the GST portal. Choose the Services tab from the main menu, then move the mouse pointer over the ‘Registration’ tab located under Services. Select ‘Amendment of Registration Non-Core Fields’ to initiate the procedure. You can update the details in the corresponding fields and tabs to modify the non-core fields, which are shown in an editable manner.
Changes to Address
GST FORM REG-14 can be filed to make changes to the address of the primary place of business or any other location of the business changes. Proof of address for the new location must be included with the GST registration amendment application in order to make address adjustments. A valid proof of address consists of the following:
For Own Premises: Any documentation attesting to the ownership of the space, such as a copy of the recent property tax receipt, electricity bill copy, or a copy of the municipal Khata.
Regarding Leased or Rented Property: A copy of the current rent or lease agreement together with any documentation attesting to the lessor’s ownership of the space, such as a copy of the electricity bill or municipal khata or the most recent property tax receipt.
For locations that don’t fit into any of the categories as mentioned earlier: A copy of the consent letter together with any documentation attesting to the consenter’s ownership of the property, such as a copy of the electricity bill or the municipal Khata. The same documents may also be posted for shared properties.
In cases where the rent or lease agreement is unavailable for rented or leased property, a declaration to that effect and any supporting documentation, such as a copy of the electricity bill, attesting to the premises’ ownership.
Within 15 days following the modification, any address changes that are documented in the GST site must be changed. The GST office will approve a change of address request within 15 days after receiving it. The date the incident occurred that warranted the amendment would be the date the amendment was approved by the officer.
Changes to Mobile Number or Email ID
For making changes to mobile numbers or email IDs, following an online verification procedure, the Authorized Signatory may use their digital signature to amend any information regarding the email address or mobile number listed on the GST Common Portal. Modifications to an email address or mobile number don’t need to be verified by an officer or the submission of a GST modification application. Routine adjustments include updating your mobile number or email address on the GST common site.
Changes to Promoter Information
A GST modification application must be submitted within 15 days after the addition, removal, or retirement of partners or directors, Karta, the chief executive officer, the managing committee, the board of trustees or an equivalent person in charge of the day-to-day operations of the company.
Within 15 days of receiving an application for a GST adjustment, the relevant official would either approve the change or seek more information.
Changes to PAN
An application for a GST Amendment cannot be submitted if a business’s or PAN’s constitution is altered. For PAN modifications, only a fresh registration application in FORM GST REG-01 may be filed.
Process of updating GST registration details
Now, in order to make any changes in the GST registration, a huge process has to be followed while complying with the requirements. It is advised to get help from an expert GST consultant who understands the process. Let us look at the detailed procedure that has to be followed for updating any registration details under GST:
- Go to the GST webpage. The first step for people seeking changes in major areas is to apply via the Goods and Services tax site.
- To access the password and username pages, log in.
- Then, fill in the required boxes with your correct identifying information, including your username, password, and captcha, and click the login button.
- You must choose “Amendment of registration Core Fields” after logging in. Click the “Registration” button located in the menu bar beneath the “Service” option on the homepage.
- Click the edit button and choose the field that needs to be changed.
- Next, choose the necessary detail that needs editing and use the calendar to select the modification date.
- You then need to specify the reason for making such changes.
- Lastly, press the Save button.
- Once all the modifications have been done, click the proceed button. When the business details are completed, a blue checkmark will appear on them.
- After scrolling down, choose Edit and make the necessary adjustments.
- Click the submit button once all the details have been updated.
- This is the online method, which on its own can be a little complicated. Allow us to assist and ease your burden in this way.
Time Limit for Filing Changes in GST Registration
The taxpayer is required to notify any changes in GST registration information updated on the GST common portal by filing a GST amendment application within 15 days of the event that resulted in the change of information.
Within 15 working days of receiving an application for a GST change, the appropriate official must authorize it following the necessary thorough verification. Following acceptance, the amendment will go into effect on the day the event that justifies the amendment occurs.
Let’s say the materials provided are inaccurate or inadequate, or the application for a GST adjustment is not justified. The GST consultant or concerned officer may then issue a notice requesting the taxpayer to provide further data or explanation within fifteen days. Within seven days after receiving the notification, the taxpayer must provide any further information or explanation. The officer has the authority to approve the application for a GST adjustment if the taxpayer’s given information is deemed acceptable. The GST officer has the authority to deny the amendment request if the information is insufficient.
But if a GST officer does not act within 15 working days of receiving an amendment application or within seven working days of receiving further information in response to a notice, or both. In that scenario, the registered individual will have access to the changed certificate on the Common Portal, and the registration certificate will be modified to the extent requested.
How Corpbiz can help you with changes in GST Registration
Corpbiz simplifies the process by providing thorough support for changes in GST Registration. Our knowledgeable staff handles changes to company information, employee turnover, addresses, or partners/directors quickly and compliantly. Corpbiz streamlines the modification application process by providing guidance on documents, form completion, and submission, hence reducing mistakes and delays. Our experts also guarantee compliance with GST regulations, which simplifies the procedure. Call us at 9121230280 and connect with the experts at Corpbiz who offer end-to-end solutions, from comprehending specifications to implementing adjustments, facilitating a seamless and lawful registration procedure under GST for companies and ensuring legal compliance.
Frequently Asked Questions
A GST consultant is a specialist in the GST domain who assists companies with managing their GST-related finances, filing GST returns, and adhering to GST requirements. Usually, they are certified tax experts or accountants with an in-depth understanding of GST rules and regulations.
The vast GST Database contains essential information regarding taxpayers, transactions, filings, and compliance-related activities. It acts as a centralized point of contact for all GST-related data collected from taxpayers during the registration phase.
If a taxpayer wants to make any change in GST registration no., they have 15 days to file an application on the GST site along with the necessary paperwork. Form GST REG 06 will be updated with the revised information upon clearance of the GST REG 14 modification form.
Modifying or changing the data submitted during the original registration is referred to as an amendment in registration under GST. Registered taxpayers can change information about their business, including their location, contact details, authorized signatory, and business structure.
Yes, there is a deadline for submitting an update to your registration. Any registration revisions must be submitted within 15 days after the modification date. To prevent any non-compliance difficulties, the registration must be updated as soon as possible.
The GST authorities typically try to complete the application within 15 days of the date of filing. It could take longer, though, if further information or explanation is needed.
Changes in the business name, authorized signatory, approved contact information, business structure, business address, or any other pertinent information are common reasons for amending registration under GST.
There can be several reasons for updating your registration of GST. Changes to the business name, contact information, partners, directors, or authorized signatures, additions or deletions, and any other alteration that impacts the data submitted during registration are a few typical situations.
Yes, you are able to change your GST registration as often as necessary. The number of changes you may make is not restricted in any way. To reduce the need for repeated revisions, it is advised to make sure the information supplied during the first registration is accurate.
The notification of application submission success appears when filing a digitally signed application for registration modification. Within the following fifteen minutes, your registered email address and cell phone number will get the acknowledgement. The principal authorized signatory will get an email and SMS confirming the Form’s successful submission and ARN.
Yes, choose the option “Amendment of Registration.” Click the “Principal Place of Business” tab to edit bank data. Next, choose the “Edit” option adjacent to the bank account details in the GST site to modify your bank data. Once you’ve updated, send in your application.
Yes, your address can be updated online in the GST certificate. Given that GST registration is state-based, both the old and new addresses must be in the same State. If you have relocated to a different state, cancel your previous registration. If you wish to update your address on your GST certificate, you must provide evidence of address.
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