GST Registration Amendment

🔄 GST Registration Amendment

After obtaining GST registration, various scenarios may arise where updating details becomes necessary, leading to a GST Amendment. GST amendment refers to the process of making changes or updates to the details provided during GST registration. These changes could include alterations to business information, contact details, or other crucial particulars. GST amendments are necessary to ensure that the information provided to tax authorities remains accurate and up-to-date, reflecting any changes in business operations or structure. By keeping GST registration details current, businesses can maintain compliance with tax regulations and avoid potential penalties.

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📑 GST Registration

Under the Goods and Services Tax (GST) regime, GST Registration is a process by which businesses and individuals are required to register themselves with the tax authorities if their turnover exceeds the threshold limits specified by the government. Once registered, they are issued a unique Goods and Services Tax Identification Number (GSTIN), which they use for filing GST returns, paying taxes, and complying with other GST regulations.

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📝 Amendment of GST Registration

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.

🔧 Types of GST Registration Amendments

Amendment of registration under GST details is structured into three primary categories, each defined by the required authorization 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

No Official Approval Required
Amendments in non-core fields do not require approval from a tax official. The taxpayer can make these changes directly through the GST portal, and they are generally processed automatically.

🔄 Eligibility Criteria for Amendment of GST Registration

Any taxpayer of the following categories 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

📜 GST Amendment – Changes to Business Name

In instances where a GST name change is needed due to alterations in a business’s legal name, the GST registration certificate remains valid and does not require cancellation. Instead, the GST name change can be executed by amending the existing GST registration to mirror the new business name.

This amendment process involves submitting FORM GST REG-14 on the GST portal within 15 days following the event of the business name change.
Upon submission for the GST name change, the GST Officer must review the application and, if found satisfactory, approve the amendment to the business name within 15 working days using FORM GST REG-15.
Following approval, the amendment will be effective from the date the need for the change arose.

🏠 GST Amendment – Changes to Address

In case of any changes to the address of the principal place of business or any other area of business, GST FORM REG-14 can be filed. For changes to address, proof of address for the new location must be provided in the GST registration amendment application.

Accepted Proof of Address:

• For Own Premises: Any document supporting the premises’ ownership, such as the latest Property Tax Receipt, Municipal Khata copy, or copy of the Electricity Bill.
• For Rented or Leased premises: A copy of the valid Rent / Lease Agreement with any document supporting the Lessor’s ownership of the premises.
• For premises not falling under any of the above categories: A copy of the Consent Letter with any document in support of the consenter’s ownership of the premises.

🔄 GST Amendment – Changes to Promoter Information

In case of addition, deletion, or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent responsible for the day-to-day affairs of the business, a GST amendment application must be filed within 15 days of such an event.

📱 GST Amendment – Changes to Mobile Number or Email ID

Any changes to the mobile number or email ID mentioned on the GST Common Portal can be made by the Authorized Signatory using his/her digital signature after an online verification process. Changes to a mobile number or email ID do not require filing a GST amendment application or verification by an Officer.

📅 GST Amendment – Changes to PAN

If a business or PAN constitution changes, a GST Amendment application cannot be made. Only a new GST registration application in FORM GST REG-01 can be submitted for changes to PAN.

⏳ GST Amendment Time Limit

The GST Amendment Time Limit is explained below, highlighting the key deadlines and steps involved in the process:

• Notification Deadline: Taxpayers must be informed of changes to their GST details on the common portal within 15 days following the event that necessitates the change through a GST amendment application.
• Officer Approval: The designated officer is tasked with verifying and approving the amendment application within 15 working days from its receipt. Approval makes the amendment effective retroactively from the date of the event prompting the change.
• Notice for Additional Information: Suppose the amendment application is deemed unjustified or the documents are incomplete or incorrect. In that case, the officer may issue a notice for the taxpayer to provide additional information or clarification within 15 days.

💼 GST Registration Amendment Procedure

The application must be filed on the GST Common Portal to amend your GST registration.

Application Filing:

• File your amendment application on the GST Common Portal, specifying whether it’s for core or non-core field changes.
• Selecting Amendment Type: For core amendments, choose the specific core field you need to amend, such as business details or promoters/partners details. For non-core amendments, select the appropriate non-core field you wish to update.

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