Can We Change the Name in GST Registration

Last Updated on January 24, 2026

A business name change is a common occurrence driven by rebranding, rectifying errors, changes in ownership structure, or business conversion. When a business has already been registered under GST, any change in the legal name or trade name should be registered in the GST so that it does not make the legal name or trade name nonconformant to tax laws.

This blog provides information on how to change the name under GST registration, including the legal conditions, required documents, stepwise process, schedules, and other key compliance points.

Name Change Under GST Registration

There are two details that are relevant to names in GST registration.

• The Legal Name of Business refers to the name associated with the PAN and the official documents, i.e. incorporation certificates or partnership deeds.
• The Trade Name is the name under which the business is publicly known or the name under which the business sells its goods and services.

Depending on the circumstances, a business can change its legal name or trade name.

Under What Circumstances is Name Change in GST Registration Allowed?

Changing the name in GST is allowed in the following situations:

1. Fixing typographical or spelling mistakes.
2. Alteration of the trade name on account of branding or marketing factors.
3. Name Changed by law with the permission of a competent authority.
4. Transformation of business structure in which PAN does not change.

It is worth mentioning that the GST law does not permit a change of PAN by amendment. In the event of a change of PAN, a new GST registration must be obtained.

Difference Between the Change of theTrade Name and the Legal Name

• Change in Trade Name: A change in trade name does not affect the PAN. It is a non-core amendment and is not subject to the GST officer’s approval. The update is updated instantly.
• Change of Legal Name of Business: A legal name change is a fundamental amendment and requires the consent of the GST department. Legal documents are of a supportive nature, and verification is done by the GST officer.

Documents Required for Name Change in GST Registration

The documents are subject to change in the nature of business and the type of name.

To change his or her legal name, documents usually needed are:

1. Certificate of incorporation or new registration certificate.
2. Board resolution to change the name.
3. Amended partnership deed/LPP.
4. Pan card with a changed legal name.
5. Approval or name change order of the government.

In case of a change of trade name, in most cases, there is no document to be provided unless requested by the officer.

GST validation is PAN-based, and thus, the new legal name should be updated with the Income Tax Department before application on the GST portal.

Step-by-Step Process for Name Change in GST Registration

An application named the change of name is submitted online on the official Goods and Services Tax Network under the name portal.

Step 1: Log in to the GST Portal

Debrief with GSTIN, username, and password.

Step 2: Access Amendment Section

Navigate to Services-Registration- Amendment of registration- core fields.

Core fields come under the legal name of the business.

Step 3: Choose Name Change Alternative

Select either the amendment of the legal name or the trade name of the business.

Step 4: Enter Updated Name

Use the new business name as it is in PAN and legal documentation. Any slight spelling discrepancy can lead to a rejection.

Step 5: Post Supportive Documentation

Add the required materials, including the incorporation certificate, an amended deed, or a board resolution.

Make sure that documents are legible, clear, and signed.

Step 6: Checking and Submission

Check the application with:

• Digital Signature Certificate (DSC) of companies and LLPs.
• Aadhaar OTP of proprietors, partners and individuals.
• Submit the application.

Step 7: Approval by GST Officer

• The application is submitted to the GST officer in the event of a legal change of name. The officer can approve or reject it, or make a clarification request.
• The approval process normally takes 3 to 7 working days.
• The changed GST registration certificate can be downloaded after the approval.

 Compliance After Name Change

Following approval of the name change under GST, the business would need to ensure:

1. Invoices have the new name.
2. E-way bills indicate the new name.
3. The letterhead and bank accounts have been updated.
4. There is an accurate filing of GST returns.
5. The amended name is reflected in business contracts.
6. The inability to update them can lead to compliance-related notices or disagreements.

Ordinary Reasons Why a Name Change Application is Denied

There are avoidable errors that cause GST name change applications to be rejected.

• Lack of a match between the PAN and the new name.
• Inappropriate or old-fashioned paperwork.
• Name not renewed with the Income Tax Department.
• Unprofessional board decision/action.
• Inconsistency in the usage of spelling.
• Professional filing significantly lowers the risk of rejection.

 Does a Name Change Affect GSTIN or Tax Liability?

• The GSTIN does not change when the name changes.
• Old invoices are legally enforceable.
• The liability to tax remains the same.
• No change in input tax credit.

The name also changes only on the GST records and certificates.

When is the New GST Registration Required?

One is required to have a new GST registration when:

• PAN varies due to conversion or reorganisation.
• Proprietorship is transformed into a company or LLP.
• A new PAN results from a merger or demerger.
• Under the GST law, an amendment cannot be made in this case.

Conclusion

The businesses must follow the given procedure, submit the required documents, and maintain consistent PANs. To avoid obstacles and complications during approval, it is always recommended to seek professional help.