GST Registration Amendment: Procedure, Forms, and Timelines
GST Registration Amendment refers to the process of updating or modifying the information submitted at the time of obtaining GST registration. Businesses are required to keep their registration details accurate and updated to avoid penalties and ensure compliance with the Goods and Services Tax (GST) Act.
Types of Amendments in GST Registration
Amendments in GST registration are broadly classified into two categories:
- Core Field Amendments: These include changes in legal name, principal place of business, and additional places of business. Such amendments may require approval from the tax officer.
- Non-Core Field Amendments: These include changes in contact details, bank account, and authorized signatory. These can be updated online without approval from the tax officer.
Core vs Non-Core Fields – Comparison
| Feature |
Core Fields |
Non-Core Fields |
| Examples |
Business name, principal place of business, additional business places |
Email ID, mobile number, authorized signatory, bank details |
| Approval Required? |
Yes, by the GST Officer |
No, self-approved online |
| Form to File |
REG-14 |
REG-14 |
| Processing Time |
Up to 15 working days |
Immediate upon submission |
| Supporting Documents |
Yes, required |
Optional (depending on field) |
Step-by-Step Process for GST Registration Amendment
- Login to the GST Portal at www.gst.gov.in.
- Navigate to Services > Registration > Amendment of Registration Non-Core/Core Fields.
- Select the appropriate section that needs to be amended.
- Update the details and upload any supporting documents, if required.
- Submit the application using Digital Signature Certificate (DSC) or EVC.
- Track the status using the ARN generated after submission.
Key Documents Required
- Proof of change (e.g., utility bill, lease deed, board resolution)
- Authorization letter for authorized signatory changes
- Latest bank statement for bank detail updates
- Photographs of promoters/partners (if applicable)
Timelines and Legal Provisions
- Amendment application must be filed within 15 days of the change.
- GST officer may approve or reject the amendment request within 15 working days.
- If no response is received within the timeline, the application is deemed approved.
Consequences of Non-Amendment
- Legal action in case of incorrect or outdated registration data
- Mismatch in tax returns and invoices
- Inability to update e-way bill data accurately
- Penalties for non-disclosure of business changes
Additional Scenarios Requiring Amendment
- Change in business constitution (e.g., proprietorship to partnership)
- Merger or demerger of business units
- Closure or transfer of a place of business
- Appointment or removal of directors/partners
Frequently Asked Questions (FAQs)
- Can I change my PAN number through amendment?
No, any change in PAN requires new GST registration.
- Is approval required for bank detail change?
No, it is a non-core field and can be updated without approval.
- Can I track amendment status?
Yes, using the ARN (Acknowledgement Reference Number) on the GST portal.
- What happens if I upload the wrong document?
You may receive a notice from the GST Officer to resubmit the correct one.
- Can multiple amendments be made in one application?
Yes, multiple fields can be amended in a single application.
Why Choose Hiva Professionals for GST Amendment Services?
- End-to-end assistance in filing REG-14
- Verification of documents and compliance support
- Expert handling of both core and non-core field amendments
- Timely and professional service tailored to your business
- Assistance in responding to notices related to amendment applications
Trust Hiva Professionals for accurate, fast, and hassle-free GST amendment services. Our team ensures your registration stays up-to-date and compliant with current laws.
