GST Amendment

Amendment of GST registration refers to modifying or updating the details provided during the initial GST registration. It allows registered individuals or entities to change their registration information as required by updating particulars such as business address, contact details, authorized signatories, business activities, or any other relevant information.

Amendment of registration under GST details is structured into three primary categories, each defined by the required authorisation level and the timeline for implementing changes. Moreover, when requesting amendments to certain sections of the registration application, it’s mandatory to justify the need for these changes as part of the GST registration protocol.

Amendments to Core Fields

Amendments in this category concern critical information such as the legal name of the business, the main business location, and any secondary business locations. Changes to these core fields require approval from the appropriate governing body and usually take about 15 days to receive confirmation. These changes are integral to the business’s GST registration identity.

Core Field Details

  • The legal name of the business providing the PAN remains unchanged
  • Main and secondary business locations, assuming there’s no change in the state
  • Changes involving key stakeholders like promoters, partners, Karta, the managing committee, or the CEO

Verification and Approval

Amendments to core fields necessitate verification and approval by a tax official. This is because changes in core fields often relate to fundamental aspects of the business identity and legal standing, which could impact tax liability and compliance.

Amendments to Non-core Fields

This category includes all other registration details that don’t need approval from a regulatory body. Changes to non-core fields can be made directly online, facilitating a swift update process. This category essentially covers all details outside of core fields, allowing businesses to modify certain information conveniently.

Included Changes:

  • Updates to bank account details
  • Adjustments in business information
  • Updates to the list of goods and services offered
  • Modifications to state-specific details without altering the state
  • Changes in authorized signatories or representatives
  • Updates or modifications in details of existing stakeholders like promoters, partners, or Karta
  • Minor adjustments in the current main or secondary business locations

Any taxpayer of the following category registered under GST can file the amendment of registration under GST:

  • New Registrants & Normal Taxpayers
  • TDS/ TCS Registrants, UN Bodies, Embassies & others, and Notified persons having UIN
  • Non-Resident Taxable Person
  • GST Practitioner
  • Online Details and Database Access or Retrieval Service Provider