Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details and so on. In order to amend any information post registration, the taxpayer needs to file an Application for Amendment of Registration.
Application for Amendment of Registration, can be categorized in two types:
Application for Amendment of Core fields in Registration
Application for Amendment of Non-Core fields in Registration
Any taxpayer of following category, registered under GST, can file Application for Amendment of Registration:
a) New Registrants & Normal Taxpayers
b) TDS/ TCS Registrants© UN Bodies, Embassies & Other Notified person having UIN
d) Non Resident Taxable Person
e) GST Practitioner
f) Online Information and Database Access or Retrieval service Provider
Following fields of the registration application are called core fields.
• Name of the Business, (Legal Name) if there is no change in PAN
• Addition / Deletion of Stakeholders
• Principal Place of Business (other than change in State) or Additional Place of Business (other than change in State)
Fields of the registration application except legal name of the business, Addition/ deletion of stakeholder details and principal place of business or Additional place of business are called non-core fields.
Non-core fields are available for editing, and changes in it are auto populated in registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpayers.
Application for Amendment of Registration cannot be filed when there is:
Application for Amendment of Registration cannot be filed for change in PAN because GST registration is PAN-based. You need to make fresh application for registration in case there is change in PAN.
Application for Amendment of Registration form cannot be filed for change in Constitution of Business as it results in change of PAN.
Similarly, Application for Amendment of Registration form cannot be filled if there is change in place of business from one state to the other because GST registrations are state-specific. If you wish to relocate your business to another state, you must voluntarily cancel your current registration and apply for a fresh registration in the state you are relocating your business.
You must submit the application for Amendment of Registration within 15 days from the date of the particular change which has warranted change in the registration application.
Yes, you can save your application for Amendment of Registration after modification for 15 days. However, if you fail to submit your application for amendment of Registration within 15 days of starting/filing/intiating it, the application for amendment in registration will be automatically purged.
“Reasons” for amendment is entered in the Reasons Text box. It is mandatory for taxpayer to specify reasons for each amendment.
Yes, just like your original registration application, you need to digitally authenticate the application for Amendment of Registration before submitting it on the GST Portal using DSC, E-Sign or EVC as the case may be.
Primary Authorized Signatory can be deleted subject to the condition that a new Primary Signatory is added/ provided.
If you have already applied for amendment of core field(s) and an ARN is generated and the application is still not approved by any tax authority, then you cannot apply for amendment of non-core field till the time application is approved.
In case of amendment relating to additional place of business, no documents are required to be uploaded.
Amendment to Non-Core fields is auto approved after successful filing by the taxpayer and does not require any processing by the Tax Official.
Amendment to Core fields require approval by the Tax Official. If no action is taken by tax official then application is auto approved after stipulated time.
Once the amendment application is approved or rejected, you will receive a notification through SMS and e-mail message. Also the approval order (REG 15) can be viewed/downloaded by you at the dashboard. Also amended registration certificate containing the amended details will be available for the taxpayer to download at his dashboard.
Once digitally signed application for amendment of registration is filed, the message of successful submission of application is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. SMS and email will be sent to the primary authorized signatory intimating ARN and successful filing of the Form.