Once the applicant has registered for goods and services tax (GST), the requirement for registration revisions may become necessary for various reasons, including a change in address, a change in contact information, a change in business information, and so forth. The taxpayer must apply for an amendment of registration to change any information after registration.
The applicant must sign the GST Amendment Application Form GST REG-14 within 15 days of any changes to the GST Registration Application or the GST Registration Information. The applicant’s digital signature is required on the GST amendment application. Due to those, as mentioned earlier, we describe how to change GST registration details in this blog post.
Importance of Updating GST Registration Information
Updating GST registration information is crucial because applications for registration amendments fall into one of two categories.
- Application for modification of registration core fields
- Request to modify non-core fields in registration
Overview of GST Registration Requirements in Brief
Situations that may necessitate updating or changing your GST registration details
1. Change in business name
The GST registration certificate need not be revoked if a company’s legal name changes. The current GST registration can be updated to reflect the new business name. By submitting Form GST REG-14 within 15 days of the business name change, changes to the company name can be updated on the GST site.
Within 15 working days of the application for a change in business name submitted in Form GST REG-15, the GST officer must verify the application and authorize the adjustment to the business name. After being approved, the alteration would take effect on the same day that the incident that prompted it happened.
2. Change in address
When the primary place of business or any additional location addresses change, GST Form REG-14 can be submitted. For address changes, the GST registration amendment application must include documentation of the new address.
After 15 days of any listed address changes, the GST website must be updated. The GST office will grant the request for a change in address within 15 days of receiving it. If the officer approves the adjustment, the date of the incident necessitating the amendment will be the day it occurred.
3. Change in contact information
After completing an online verification process, the authorized signatory may update the mobile number or email address listed on the GST common portal using his or her digital signature. Filing a GST adjustment application or an officer’s verification is unnecessary for cellphone number changes or email address changes. Routine adjustments include updating your email address or mobile number on the GST common portal.
4. Addition or removal of partners or directors
Any partner, director, Karta, management committee, board of trustees, chief executive officer, or equivalent change that impacts the firm’s regular operations must be reported in a GST modification application within 15 days of the occurrence.
The new GST amendment application must contain information on the new promoter, including name and address verification and a GST declaration for the authorized signatory.
The responsible officer would authorize the adjustment or request more information within 15 days of receiving a GST adjustment application.
5. Change in business ownership or constitution
Any partner, director, Karta, management committee, board of trustees, chief executive officer, or equivalent change that impacts the firm’s regular operations must be reported in a GST modification application within 15 days of the occurrence.
The new GST amendment application must contain information on the new promoter, including name and address verification and a GST declaration for the authorized signatory.
The responsible officer would authorize the adjustment or request more information within 15 days of receiving a GST adjustment application.
Changes in Business or Activities
The steps to change your company’s information on your GST registration certificate are as follows:
- Login to the GST portal: The GSTIN and password must be entered into the official GST portal.
- Go to the ‘Services’ tab: Go to the homepage and click the “Services” option after logging in. Click “Registration” and “Amendment of Registration Details” to change your registration information.
- Choose the right application: Select the appropriate form from the available options based on the type of change being made. Use the GST REG-13 form, for example, to change company name.
- Give more information: Choose the appropriate form, then fill it with the new firm’s details. Make sure the data you provide is correct and thorough.
- Upload any necessary paperwork: You could be required to attach supporting documents, including a PAN card, a GST registration certificate, and a utility bill proving your current address, depending on the type of change.
- Submit the application: You may submit the form by clicking the “Submit” button after completing it and adding any required files. Every application that is submitted is given a special identification number that can be used to track its development.
- Approval by the GST officer: The GST officer will make the desired changes, provided everything looks okay during the inspection.
Download the Updated GST Registration Certificate
Once the changes are approved, the revised GST registration certificate can be received from the GST website.
Addition or cessation of business locations
When the primary place of business or any additional location addresses change, GST Form REG-14 can be submitted. For address changes, the GST registration amendment application must include documentation of the new address. Following are examples of recognized address proof:
- For privately owned properties: any proof of ownership, such as the most recent property tax receipt, a copy of the municipal khata, or an electricity bill copy.
- For rented or leased property: a copy of the most recent property tax receipt, a copy of the municipal khata, or an electricity bill, as well as any records demonstrating the lessor’s ownership of the property.
- For locations not covered by any of the categories mentioned earlier: a duplicate of the consent letter and any records attesting to the consenter’s property ownership, like a municipal khata or an electricity bill. Similar documents can also be posted for shared properties.
- For rented or leased properties where the rent or lease agreement is unavailable: a document supporting possession of the property, such as a copy of an electricity bill and an affidavit.
- If the applicant is a SEZ developer or the major place of business is in a SEZ, the necessary government of India-issued documents or certificates must be uploaded.
The GST site must be updated after 15 days of any address changes listed there. The GST office will grant the request for a change in address within 15 days of receiving it. If the officer approves the adjustment, the date of the incident necessitating the amendment will be the day it occurred.
Modification or Updating of GST Registration Details
Online GST registration process
The process that people must take step-by-step to finish GST registration is described below:
Step 1: Go to the GST website at https://www.gst.gov.in and select the ‘Register Now’ link under the ‘Services’ page.
Step 2: Choose “New Registration” and provide the required information.
Part-A
- Choose “Taxpayer” from the “I am a” drop-down menu.
- Choose the appropriate district and state.
- Enter the name of the business in the box.
- Enter the company’s PAN.
- Type the email address and mobile number into the corresponding areas. OTPs will be delivered to the supplied email address and mobile number, both of which must be active.
- Enter the image into the text field and choose “Proceed.”
- On the following screen, click “Proceed” after entering the OTP issued to the email address and mobile number in the appropriate fields.
- The screen will display the temporary reference number (TRN). Note the TRN because it will be useful in subsequent steps.
Part-B
Step 1: Visit the GST portal again and select “Register” from the “Services” option.
Step 2: Choose “Temporary Reference Number (TRN).” Next, enter the captcha information and TRN number. Press the “Proceed” button.
Step 3: On both your registered mobile number and email address, you will get an OTP. Type in the OTP and press “Proceed.”
Step 4: The next page will provide information on the status of your application. Click the “Edit” icon that will be on the right side of the screen.
Step 5: There will be 10 sections in the following step that must be completed, along with submitting the necessary paperwork. The following list of documents must be uploaded:
- Photographs
- Bank information, including account number, bank name, bank branch, and IFSC code
- Business address verification
- The taxpayer’s constitution and the authorization form
Move on to the next step after submitting the paperwork.
Step 6: Check the declaration on the ‘Verification’ page, then submit the application using one of the options listed below:
- Using an EVC (electronic verification code). The registered mobile number will receive the code.
- If a business is registering, a digital signature certificate (DSC) must be used to apply.
- Using e-sign. The cell phone number associated with the Aadhaar card will receive an OTP.
A success message will appear on the screen after it is finished. The registered email address and cellphone number will receive the ARN.
Note: The ARN’s status can be checked on the GST portal.
Required documents for modification or update
- PAN card
- Aadhaar card
- Bank account information
- Proof of address
- Digital signature
- Photograph (JPEG format, maximum size is 100 kb)
- Articles of Association/Memorandum of Association
- Certificate of incorporation issued by the Ministry of Corporate Affairs
- Proof of appointment of authorized signatory
- For LLP, the registration certificate/LLP Board resolution
Verification process
The steps required to complete goods and services tax identification number (GSTIN) verification are as follows:
- To verify the legitimacy of the entity, enter the 15-digit GSTIN number.
- The website will provide information such as the business’s legal name, registration date, kind of business, GST number status, type of taxpayer, the entity’s registered address, and the products and services it provides upon inputting the number.
- You can click on more tabs to view more information. For instance, the “Show filings table” generates the entity’s tax filing records.
Proper GST verification must be done to protect you and your company. If you choose to conduct business with another firm, you must verify your GST number as a necessary step.
Downloading an updated GST certificate.
To download your updated GST certificate, follow these steps:
- Go to the URL: www.gst.gov.in.
- Use legitimate credentials to access the GST portal.
- Select View/Download Certificates from the Services > User Services menu.
- The registration certificate is available for download in PDF format.
Timeline for Updating or Changing GST Registration Information
The time limit for submitting a request for modification or update
A taxpayer must apply for a change to the GST registration on the GST portal within 15 days of the necessity for any modification. The adjustments would be made to Form GST REG 06 after the approval of the Form GST REG 14 amendment form.
When will the revised GST certificate be verified and issued?
Usually, verifying a modified GST registration certificate takes 3 to 7 working days, assuming the enrollment procedure was completed correctly and under the standards.
Typically, it takes 7 working days to provide an updated GST registration certificate.
Consequences of non-compliance with regulations or a delay in updating GST registration information
Penalties for failure to comply
The two major fines for failing to update GST registration information are discussed below.
- Giving incorrect information at the time of registration: It has been noted that some people register for GST at the wrong address using a rental agreement or at a location where they are not currently conducting business. Giving false information has a consequence under Section 122(1)(xii), where the maximum fine is Rs. 10,000 or the amount of tax the offender owes under the Act.
- Wrong business premises address: Under the GST regime, GST numbers are currently assigned based on the information provided at the time of GST registration; no physical inspection of the premises is conducted before GST number allocation. Some states have begun randomly conducting physical inspections of business locations to stop some dealers from abusing this option and registering for GST at the incorrect address or after changing their address from one location to another. Consequence: It has been noted that in these circumstances, the GST department sends the dealer a show cause notice and, if they are not happy with their response or if none is provided, issues a suomotto cancellation order. Additionally, it invokes Section 122 (1) (xii), which states that the maximum fine is the greater of Rs. 10,000 or the amount of tax the offender owes under the Act.
GST late payment interest
According to Section 50(1) of the CGST Act of 2017, interest will be due at 18% per annum if the payment of GST is delayed.
Reputational damage to business
If registration is gained through deception, deliberate misrepresentation, or the omission of information, the registration certificate will be canceled, harming the business’s reputation.
Conclusion
The necessity of quick and correct GST registration details updates
In conclusion, using the GST portal to update your company’s information on your GST registration certificate is simple. Check that the right form and any required supporting documentation have been submitted, and confirm that all provided information is accurate and complete. Businesses can avoid penalties and legal entanglements by following the earlier processes and maintaining appropriate GST registration.
Suggestions for streamlining the process of updating or modifying
It’s important to remember that depending on the type of update and the state where the company is registered, the process for updating the GST registration will vary. It’s preferable to consult a GST expert or the GST office for clarification if you’re still unclear.
You can also get assistance from Govche India Pvt. Ltd.’s online portal, kanakupillai.com.
About GST registration and compliance, Kanakkupillai provides reasonable and knowledgeable guidance to achieve legal compliance. They guide you through the challenging legal and administrative procedures of GST registration so you can concentrate on expanding your company.
