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.

Global Taxman experts are here to assist. With our expertise and guidance, applying for GST registration amendment becomes seamless. From ensuring compliance with regulatory requirements to expediting the application process, Global Taxman experts provide comprehensive support, ensuring businesses can easily adapt to evolving needs.

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 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.

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.

The distinctions between core and non-core fields are outlined in the table below:

GST Amendment – Changes to PAN

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

Limitations in GST Registration Amendments

The following details cannot be altered within the GST registration framework:

• PAN Card Details: Since GST registration is directly linked to the PAN number, PAN card information cannot be altered.
• Change in Business Type: If the business type changes, a new PAN is typically required. This usually involves canceling the current GST registration and applying for a new one.
• Moving Between States: Relocating a business from one state to another results in a change to the GSTIN. This necessitates canceling the current registration and applying for a new GST registration in the new state.
• Modifying the Primary Authorized Signatory: To modify the primary authorized signatory, you must add a new signatory; you cannot directly update the primary signatory.

GST Amendment Time Limit

The following outlines key deadlines and steps involved in the process:

• Notification Deadline: Changes must be notified within 15 days of the event triggering the change through a GST amendment application.
• Officer Approval: The designated officer must verify and approve the amendment within 15 working days of receiving the application. Approval is retroactive to the event's date.
• Notice for Additional Information: If the application is incomplete, the officer will issue a notice for additional information within 15 days. The taxpayer has 7 days to respond.
• Approval or Rejection: If the response is satisfactory, the amendment is approved. If insufficient, the application is rejected.
• Automatic Amendment: If the officer doesn’t act within 15 days or 7 working days of receiving additional information, the registration certificate is automatically amended as requested, available on the Common Portal.

GST Registration Amendment Procedure

The application must be filed on the GST Common Portal for core or non-core field changes.

• 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:
  • Core amendments: Change business details, principal or additional places of business, or promoters/partners details.
  • Non-core amendments: Update non-core fields like bank details.
• Editing and Document Upload: Modify the required details and upload supporting documents (e.g., address proof for business place changes, ID proof for partner changes).
• Submission and Verification: After making changes, provide a reason for the amendment and its date. Verify the amendment with DSC, e-signature, or EVC, generating an Application Reference Number (ARN). An acknowledgment is sent to the registered contact.
• Review and Approval (for core amendments): The tax officer reviews core amendments. Upon approval, you’ll receive an updated registration certificate. Rejection notifications are sent if the application is rejected.
• Automatic Update (for non-core amendments): Non-core amendments are automatically updated after submission, effective from the event date.
• Pending Applications: If there is an ongoing amendment application with a generated ARN, no other amendment can be submitted until it's resolved.

Streamline Your GST Amendment Process with Global Taxman

Global Taxman provides comprehensive assistance with the GST amendment process. Their platform simplifies filing on the GST Common Portal and ensures efficient handling of both core and non-core amendments. With Global Taxman, businesses can confidently manage GST registration changes, ensuring compliance and minimizing administrative burdens.