Amendment Process in GST Registration
When an assessee takes registration under GST, there are often situations that may arise, where the information furnished by the assessee is wrong and need to be changed or amended. The major point of discussion of this article is regarding such amendment or change that arises and how the same can be done.
Criteria for Eligibility
The taxpayers falling below the following category, who has taken registration under GST can apply for any change or amendment of pieces of information or details furnished by them under the GST Law:
– Newly registered tax payers
– Normal tax payers
– Non-resident tax payers
– Tax Deductor or Tax Collector
– UN Bodies
– GST Practitioner
– Service provider of Online Details and Database Access or Retrieval Service Providers
– Any other notified persons who are holding UIN.
Amending the GST Certificate
In case of any changes which arise or are to be made as part of a mistake committed in the GST Application or GST Registration details, an application for the amendment can be filed. And for this form GST REG-14 shall be signed and submitted within 15 days of arising of such change in any information. It shall be digitally signed using the DSC or Digital Signature Certificate of the applicant.
Change to Business Name and Amendment of the same
In the case where there is a change in the legal name of the business entity, the business owner or management need not cancel the existing GST registration. Instead of this, they can file an amendment application using Form REG-14 within 15 days of the change in name. Once this is done with the GST Authority on verification and approval of the same will issue amendment in the business name in Form REG-15.
Change in Address and Amendment of the same
At times the business may change its principal or registered place of business for moving the same into a better location or such other valid reason. In such cases for changing or amending the address of the business premise under the GST registration, the business entity and its management can file Form REG-14 within 15 days. And for this, the proof of the new place of business should also be submitted along with the valid form. The proofs for the new business which shall be accepted by the GST Authority shall include the following:
– If the business premise is owned by the taxpayer, then the document supporting such ownership like Property Tax payment receipt, or copy of Municipal Khata or copy of electricity bill payment shall be submitted.
– If the business premise was rented or taken on lease then, a copy of the lease or rent agreement along with the rent payment receipts or copy or electricity bill or water bill paid shall also be submitted.
– In the case of a premise which is not falling under the above two categories, a Consent Letter from the owner of the property allowing the tax payer to utilize such premise for the business purpose shall also be provided. And if the property or premise is shared then also the same document shall be furnished.
– In case the business premise is located in an SEZ (Special Economic Zone) or the applicant is an SEZ developer then the documents pertaining to the same or the certificate issued by the Government of India shall be furnished.
The change in address shall be made or applied on the GST portal within 15 days of the occurrence of such change.
Change in Promoter Information and Amendment of the same
There are chances where addition or deletion or even retirement of promoters, partners, managing committee, Karta, board of trustees, CEO, or such other relevant official or managerial person happens in the company or business entity. These persons may be important as they are assigned with the handling of day-to-day and key affairs of the company. Hence, a GST amendment application shall be submitted within a period of 15 days.
And in this application, all the details of such a new person shall be furnished which should include identity proof, proof of address, and also the passport size photograph. This furnishing of information shall also be authorized using the signature of the Authorized Signatory of the company. The GST Authority shall request for any need of additional information within a time frame of 15 days from the date of application which should be duly provided by the business entity without any failure.
Change in Email ID or Mobile Number and Amendment of the same
The change in the email address or mobile number of a business entity should be affected in the GST common portal by changing the same and authorizing it using the credentials of the Authorized Signatory. These are often considered routine changes and not major changes.
Change in PAN and Amendment of the Same
In case there is a change made to the constitution of the business or such other change which also caused the change in the PAN of the business then the amendment application which is done in other cases cannot be made. For this, a totally new application should be made to the GST Authority pertaining to GST Law using Form REG-01.
Time Limit in case of Amendment of GST
Any changes which have taken place with respect to the information furnished under the GST Law and GST Registration should be made within 15 days of the occurrence of such event. And the GST Authority and its officers on receipt of such application shall verify the same and effect the change requested within 15 working days from the date of such application being made. The effect of such application shall be dated from the date of occurrence of such change.
And if the documents, details, or such information furnished by the applicant is not proper or incorrect, or incomplete then the GST Officer shall serve a notice requiring the taxpayer to submit such additional information within 15 days. Now the taxpayer on receipt of such notice, submit additional information or clarification to the officer within 7 days and if such information furnished is verified and acceptable then the officer shall approve the amendment request and make necessary changes. And if such information furnished is not acceptable then the officer shall reject the application and not allow any amendment.
Now in case of failure on the part of the GST officer to take any action with the prescribed number of working days say 15 days, then such application for amendment shall stand approved and amended. The amended certificate shall also be made available to such applicants on the GST portal.
Amendment of Core & Non-Core Fields
Basically, there are two types of amendments which is made in the GST which are given below:
– Application submitted for effecting change in the Core Fields of Registration which require approval from the Jurisdictional Officer.
– Application submitted for amending the non-core fields which do not require any approval from the jurisdictional officer or the tax officer.
Core fields here include the following namely:
– Change in the legal name of the business, but there is no change in the PAN.
– Addition or deletion or retirement of the partners or promoters of the business.
– Change in the principal or registered place of business which is other than the change in the state.
– Addition of the business place which doesn’t include a change in state.
Any other fields out of the above-stated ones can be referred to as non-core fields.
Procedure for Amending the Core Fields
- Enter the GST official website namely, www.gst.gov.in, and press the login button.
- Now enter the login credentials and login to the GST Account of the taxpayer.
iii. After this select the Service tab on the home page. Then select ‘Amendment of Registration Core Fields, coming under the ‘Registration’ menu.
- Now the Business Details tab is selected by default and select the Edit icon on the page enabling you to edit the field you would want to change.
- Edit the field you would want to edit and also enter the date on which such amendment is made using the calendar given.
- Also enter the reasons in the field given with the heading ‘Reasons’ as this is mandatory.
vii. Now click the SAVE button given on the right corner of the page.
viii. Once all the necessary changes are being made press the button named, ‘Continue’ on which a blue tick will be shown on the Business Details marking that the amendment has been done with.
- In case of changing the principal place of business, enter the address of the new place along with the filling in of date of the amendment and the reasons for such change. On completion click the SAVE button.
- Where the additional place of business is to be added click on the Additional Places of Business tab and add the number of places to be added. And then click on the button named ‘ADD NEW’.
- Then add the details or address of the place of business and press continue once completed.
xii. The same process shall be continued in case of:
– Promoter or partner change also.
xiii. Now final step is to complete the verification by checking the box.
xiv. The name of the Authorized Signatory shall be selected from the list and enter the Place in the field given for the same.
- Click on Submit and do the same with the use of DSC or the EVC.
xvi. In the case of DSC, the same shall be submitted using the token and in the case of EVC, OTP verification shall be done. The OTP, in this case, shall be sent to the email address and mobile phone number of the Authorized Signatory.
xvii. An acknowledgment message of the submission of application along with ARN (Application Reference Number’ shall be provided. And this message shall be given in the registered email address and mobile phone number.
Procedure for Amending the Non-Core Fields
Now in case of an amendment to be made to non-core fields, the applicant should log in to the GST portal and choose ‘Amendment of Registration’ under the Registration tab. Enter the details to be changed say Bank Accounts or Goods and Services supplied.
Then click on the verification tab and complete the authorization by choosing the Authorized Signatory and entering the Place in the field. Then sign the form using DSC or EVC and submit the form successfully.