Change details in GST registration Certificate – All About amendment in GST registration Certificate with complete procedure as per GST rules

1.0 Introduction

Changing particulars under GST is completely online and hence no visit to the government officer required. If there is anything you want to change in GST registration certificate then you can do it subject to approval in case required.

Rule 12 and form GST REG 14 deals with the change in particulars under GST. Any change in GST registration certificate may be categorized into three parts:

• Core field change: If any important field is changed then that application shall require proper officer approval.

• Noncore fields: In case of noncore fields, no proper officer approval is required.

• Change in email or mobile: No approval is required but email and mobile shall be verified via One Time Password (OTP).

 

Let us discuss this topic in detail:

 

2.0 Amendment in registration Certificate in GST

Where there is any change in any of the details furnished at the time of GST registration or anytime after that, the registered person shall within 15 days submit the application along with the supporting documents on gstn portal.

 

3.0 Core changes to be approved by proper officer GST

Where the change relates to legal name of the business or address of the principle place of business or any additional place of business, the proper officer shall approve the amendment within 15 days.

 

4.0 New Registration certificate

Once the details mentioned in form GST REG 14 is approved, then the registration certificate in form GST REG 06 shall stand amended.

 

5.0 Change in Email and Mobile number of Authorised Signatory

Any change in the mobile number or e-mail address of the authorised signatory submitted at the time of incorporation, as amended from time to time, shall be carried out only after online verification through the Common Portal.

 

6.0 If change is relating to change in PAN

Suppose in case the proprietorship is converted in a private limited company, in that case the PAN identity of both the business forms changes and they both have different PAN number. In this case, this shall not be regarded as a change, rather a fresh GST registration shall have to be initiated.

 

7.0 Rejection of Application for change in registration certificate in GST

 

• If the proper officer finds that the documents are not proper in FORM GST REG-14, then he shall serve a notice in FORM GST REG-03, requiring the registered person to show cause, within seven working days as to why the application should not be rejected.

• The registered person shall furnish a reply to the notice to show cause, issued in FORM GST REG-04 within seven working days from the date of the service of the said notice.

• Where the reply submitted is not satisfactory, and then proper officer shall reject the application and pass an order in GST REG – 05.

 

8.0 Deemed approval for change in particulars under GST

If the proper officer fails to take any action within 15 days from the date of submission of application or within 7 working days from the date of receipt of reply to the notice, then the changes shall be deemed to be approved.

Further, the registration certificate shall stand amended to the extent changes were sought.

 

9.0 Conclusion

In case of any doubt, please write us on info@hubco.in.

 

Related Links:

• GST Registration
• GST Return Filings
• GST Software