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GST RETURN FILING

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GST Return Filing

Amendment of Registration Details

Under GST regime, registration is compulsory to get GST Identification Number (GSTIN). While filing details and uploading documents for GST registration, there are chances that somebody has entered wrong details or missed out some important details.  Further, the details which were originally uploaded might get changed like Address, Key persons of enterprise, Mobile number or E-mail may get changed over the period of time.

To amend these details on GST Portal, a form REG-14 has been prescribed which can be submitted online with all necessary details and documents. The amendments for GST registration are categorized into three, which describes the level of approval and time period to amend the fields. While applying for amendment in particular fields of a registration form, it is mandatory to mention the “Reasons” for amendment in GST registration process.

Three types of amendments which can be done

Change in Core Field: Core fields are those fields which require approval from Jurisdictional officer. The changes in Core field includes the legal name of the business, addition/ deletion of stakeholder, the address of the principal place of business, and any additional place of business. It takes 15 days to get approval from a proper office to amend the Core Fields.

Change in Non-core Field: There are some fields which don’t require any approval from a proper office and amendments in Non-core fields can be easily done online. All the fields except those, which are covered under core fields come under a Non-core field.

Change in Email or Mobile Number: The change in email or mobile number requires a verification by OTP (One-Time Password) after online verification on common GST portal.

Fields which cannot be amended

1. Modification in Principal place of business from one state to another state. Since GST number is state specific, the shifting of principal place of business from one state to another state shall require separate registration in another state.

2. Change in PAN is not allowed. GST number is based on PAN of taxpayer. If PAN of taxpayer is changed, then he shall make a new application for GST number.

3. Change in Constitution of business e.g. from Proprietorship to Partnership is not allowed since it required change of PAN.

Who can file application for amendment of registration?

Any taxpayer of following category, registered under GST, can file Application for Amendment of Registration:

  1. New Registrants & Normal Taxpayers
  2. TDS/ TCS Registrants, UN Bodies, Embassies & Other Notified person having UIN
  3. Non Resident Taxable Person
  4. GST Practitioner
  5. Online Information and Database Access or Retrieval Service Provider

Time Limit for GST Amendment

  • Any change to information updated in the GST common portal must be intimated by the taxpayer within 15 days of occurrence of event leading to the change of information by filing a GST amendment application.
  • On receiving a GST amendment application, the concerned officer is required to approve the application after due verification within 15 working days from the date of receipt of application. On approval, the amendment shall take effect from the date of occurrence of the event warranting amendment.
  • If the application for GST amendment is either not warranted or the documents furnished therewith are incomplete or incorrect, then the concerned officer can serve a notice requiring the taxpayer to submit additional information or clarification within 15 days. On receiving the notice, the taxpayer is required to submit clarification or additional information within 7 days. If the information submitted by the taxpayer is acceptable, the officer can approve the application for GST amendment. If the information is not acceptable, then the GST officer can reject the application for amendment.
  • However, if a GST officer fails to take action within 15 working days of submission of amendment application or within 7 working days of receipt of clarification or additional information in response to a notice, then the certificate of registration shall stand amended to the extent applied for and the amended certificate would be made available to the registered person on the Common Portal.

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