Amendment to GST Registration
In certain situations, where incorrect information regarding the taxable person under GST has been altered on the GST Portal, a GST registration amendment may be necessary. The process for fixing errors in a GST registration certificate is examined in this article.
Modifying the Certificate of GST Registration
A GST registration amendment application can be submitted if, at any time during or after acquiring GST registration, modifications need to be made to the data provided to the GST Common Portal. Within 15 days of any information change, the applicant must sign the GST amendment application form GST REG-14 if the GST registration application or information changes. The applicant’s digital signature is required on the GST amendment application.
The update of the registration application may be submitted by any GST-registered taxpayer belonging to the following categories:
- New Signatories and Regular Taxpayers.
- UN agencies, embassies, TDS/TCS registrants, and other individuals with UINs that are notified.
- Non-Resident Individual Taxable.
- GST Expert.
- Online information and database retrieval or access service supplier.
It is not necessary to cancel the GST registration certificate if a business’s legal name changes. The new business name can be updated in the current GST registration. Within 15 days of the business name change, FORM GST REG-14 must be filed to register the changes on the GST site.
The GST Officer must review the application and grant the requested business name alteration in FORM GST REG-15 within 15 working days of the application being submitted. After being approved, the amendment would become operative on the day the event that called for it happened.
GST FORM REG-14 can be filed if the address of the primary place of business or any additional locations is changed. Proof of address for the new location must be included with the GST registration amendment application to make address adjustments. Acceptable forms of address proof consist of:
1. For Own Premises
Any paperwork proving who owns the property, such as a copy of the most recent property tax receipt, a copy of the municipal Khata, or an electricity bill copy.
2. Regarding Leased or Rented Spaces
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 municipal Khata, a copy of the electricity bill, or the most recent property tax receipt.
3. For properties not included in any of the aforementioned categories
A copy of the consent letter along with any documentation attesting to the consenter’s ownership of the premises, such as a copy of the electricity bill or the municipal Khata. The same documents may also be posted for shared properties.
4. 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.
5. If the applicant is a SEZ developer or the primary place of business is situated in a SEZ
It is necessary to upload the necessary official documents or certificates from the Indian government.
Following an online verification process, the Authorized Signatory may use his or her 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 cellphone number don’t need to be verified by an officer or need the filing of a GST amendment application.
Routine adjustments include updating your mobile number or email address on the GST common site.
The taxpayer is required to notify any changes to 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. After being approved, the modification will go into effect on the date the event that calls for it occurs.
The relevant official may serve a notice compelling the taxpayer to provide further information or explanation within 15 days if the application for a GST adjustment is deemed unwarranted or if the supporting documentation is inaccurate or incomplete. Within seven days of receiving the letter, 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 adjustment request if the information is deemed unacceptable.
There are two sorts of applications for an amendment of registration:
1. Application for Modification of Registration’s Core Fields:
Core fields are those that need the jurisdictional officer’s approval.
2. Request to Modify Non-Core Fields in Registration
The GST registration form’s non-core fields are those that update automatically following a successful filing and don’t need permission from a tax authority.