Process of Amendments in GST Registration

In India there existed a range of indirect taxes with different names and rates which are levied in different forms on the consumer of goods or services. The previous indirect tax regime suffered from various limitations and severe drawbacks such as the burden of double taxation or tax on tax. The business used to get burdened with central excise tax from center and sales tax which varied as per different states in India. Hence due to this double taxation the price of product of services gets invariably increased and the entire financial strain falls on the end consumer.

The GST was the most ambitious Indirect tax regime introduced by the government of India in the year 2017. The Goods and Services Tax or GST subsumed all forms of indirect taxes existing in India and gave a uniform tax structure across the entire nation. It was introduced as a destination-based tax regime that removed the differential tax rates and unified the tax treatment across the nation and most importantly it introduced the seamless utilization of tax credit which significantly reduced the double taxation in the country.

Eligibility criteria to register under GST

In case of sale of Goods: Turnover exceeds 40 Lakhs

In case of sale of Services: Turnover exceeds 20 Lakhs

The application for registration of GST is done completely online and the application is processed by the central processing cell of GST. Once the GST application is approved a 15 digit GST number is allotted to the applicant.

If after getting the registration a registered person is in the view that there needs to be a change in the information furnished or provided to the GST portal a registered person may file an amendment to gst application to make necessary changes or to update the information provided in GST registration. In technicality form GST REG - 14 shall be filed within 15 days of any change in the particulars of GST registration. The GST amendment application shall be duly signed by the applicant either through using OTP or Digital Signature Certificate.

Types Of GST Amendments

Let us discuss different types of amendments that a registered person can make after the gst registration is allotted:

Change in the name of the Business of the entity

If during the course of business if any business entity changed its name then they do not have to cancel the registration and get a fresh registration done. They can simply opt for amendment in GST registration to get the new name reflected on the new registration certificate. For this purpose the registered entity has to file GST REG 14 form within 30 days from the date of change of name.

Once the application is duly signed and submitted by the registered person the designated GST Officer will verify the correctness and completeness of the application and if everything is in order he will accept such amendment in name in the form GST REG-15 within 15 days from the receipt of amendment application. It is to be noted that the GST amendment will reflect from the date of occurrence of change in the name.

Change in the Address of the registered person

In case there are any changes in the particulars of the address of the registered person or if the registered person wants to declare any additional place of business again GST REG-14 is to be filed. It is of utmost importance that any changes in the address of the entity shall be supported by proper proof of address for the new location and is to be attached along with the GST Amendment application.

The accepted proof of address as per the requirements of the GST are:

• Owned Premises: Any document proving the ownership of the premise such as property tax receipt, sale/ conveyance deed, deed of partition etc.

• Rented/ Leased premises: A valid copy of notarised or registered rent agreement between the landlord and the business entity alongwith a no objection certificate and electricity bill  of the premise.

• Those persons who are not covered under above 2 cases: For any other cases the ownership or the consent of the property owner is to be uploaded alongwith the GST Amendment application.

For any amendment in the address of GST registration the registered person has to file an amendment application within 15 days from the date of change of address. The GST department will process the application within 15 days from the date of application. If the application is approved it will warrant the changes from the date of change in the address.

Changes in Promoter/ Owner of the business entity

In case of addition or deletion of directors or partners, Karta in case of HUF, Managing Committee, Trustees or Board of Trustees or any other key management personnel who is responsible for the day to day management of the business and has the signing authority to file the returns, a GST amendment application must be submitted within 15 days of such change in the management of the business.

The fresh application of amendment shall be accompanied with proper identity proof, address proof and photograph and should mandatorily include declaration to act as the Authorised Signatory.

Changes/ Amendment in the Mobile Number and Email Id

To make changes in Email Id and Mobile Number GST Amendment application is not filed instead the contact details of the Signatory has to be updated and to be validated by providing OTP. Hence it is a routine exercise and does not require any approval from the GST Officer and can be done within a few minutes.

Time Limit for GST Amendment

Any changes in the information on the GST portal must be updated or amended by the registered taxpayer within 15 days of such change by filing a GST amendment application.

After the department receives the GST amendment application that is filed by the taxpayer, the concerned GST officer is required to process the application or is required to take necessary action to approve the application after completing the necessary verification process within 15 working days from the date of receipt of application. If the application is approved without any requirement of filing clarification the amendment to such field for which the amendment application was filed shall take effect from the original date of the event warranting amendment.

If the assigned GST officer fails to take action or reply to the amendment application within 15 working days of submission of the amendment application or within 7 working days of receipt of clarification or additional information as required by the GST officer, then the certificate of registration shall deemed to be amended to the extent applied for and the fresh amended certificate would be made issued to the registered taxpayer on the Common Portal.

Amendment in Core and Non- Core Fields in GST Registration

Let us understand what is a core and non core fields

Core Fields

These are those information which require approval from the jurisdictional officer of GST for their amendment.

Non Core Fields

Fields are those information which does not require approval from GST Officer and gets auto updated on a real time basis.

What are core fields

• Name of the Business

• Addition/ Deletion of Partner/ Promoter or Directors

• Changes in principal place of business

• Addition/ Removal of Principal place of Business

What are non-core fields

All other fields are non core fields except the core fields as mentioned above.

NOTE: An application for amendment of Registration cannot be filed if there is a change in PAN, constitution of Business or change in principal place of business from one state to another.

Procedure of filing an online application for amendment of GST core fields

Step - 1:

The registered taxpayer has to visit GST portal for any type of amendment

Step - 2:

Once GST website is accessed navigate to Login button and click login

Step - 3:

Enter the ‘Username’ and ‘Password’ credentials along with the captcha and then click ‘login’.

Step - 4:

After logging in successfully navigate to services tab and hover on registration tab under the sub menu and click on “Amendment of Registration Core Fields”

Step - 5:“Business Details” tab

Once the “Amendment of Registration Core Fields” is selected it will open the Business Details Tab automatically. Now make the desired changes and select the date from which the amendment is supposed to be effective. After providing the date the registered taxpayer shall give the reason for such amendment. Once all the information is given, select the save button and press continue. 

Step - 6: “Principal Place of Business” tab

Once continue is clicked on the Business Details Tab it will navigate to the Principal Place of Business tab

Click on edit option and make necessary changes again with selecting the date and giving reason for such amendment and select save button and then click continue.

Similarly information in other tabs such as “Additional Places of the Business” and “Pomoter/ Partners” shall be updated as per the above mentioned steps in Step - 4 and Step - 5.

Step - 7: “Additional Places of the Business”

Once the form is submitted the taxpayer has to verify the details in the amendment form selecting the verification checkbox. Then the taxpayer is required to enter the Place of signing such an application and submit the form either with DSC or with EVC button.

Step - 8:

Once the verification is done an ARN number is generated and flashed on the screen and  is sent to the registered persons’ email ID and SMS. The verification status shall display any one of the following messages:

• Pending for Processing

• Pending for Validation

• Validation Error

Similarly for amendment in non core fields all the above steps are to be followed and Amendment in non core field tab shall be selected from the dropdown menu under the registration tab.