Amendment of Registration
Everything you need to know about updating your GST registration details.
What amendments can be made to the information submitted in the Registration Application?
Once the Application is registered with GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details and so on. In order to amend any information post registration, the taxpayer needs to file an Application for Amendment of Registration.
Application for Amendment of Registration can be categorized into two types
- Application for Amendment of Core fields in Registration
- Application for Amendment of Non-Core fields in Registration
Who can file the Application for Amendment of Registration?
Any taxpayer of the following category, registered under GST, can file the Application for Amendment of Registration:
- New Registrants & Normal Taxpayers
- TDS/TCS Registrants, UN Bodies, Embassies & Other Notified Persons having UIN
- Non-Resident Taxable Person
- GST Practitioner
- Online Information and Database Access & Retrieval Service Provider
What are core fields?
The following fields of the registration application are called core fields:
- Name of the Business (Legal Name), if there is no change in PAN
- Addition/Deletion of Stakeholders
- Principal Place of Business (other than change in State)
- Additional Place of Business (other than change in State)
What are non-core fields?
Fields of the application except legal name of the business, addition/deletion of stakeholder details, and principal/additional place of business are called non-core fields. Non-core fields are available for editing, and changes are auto-populated in the taxpayer's registration. Approval from the Tax Official is not required for amendments to these fields.
Which fields CANNOT be amended using the Application?
Application for Amendment of Registration cannot be filed when there is:
- Change in PAN
- Change in Constitution of Business resulting in change of PAN
- Change in Place of Business from one State to another
Why can't PAN or an inter-state place of business be amended?
Application for Amendment of Registration cannot be filed for a change in PAN because GST registration is PAN-based — a fresh Application for Registration must be made instead. Similarly, since the PAN state code is state-specific, a change in place of business from one state to another requires surrendering the existing registration and applying for fresh registration in the new state.
When should I file an application for Amendment of Registration?
You must submit the Application for Amendment of Registration within 15 days from the date of the particular change that warranted the change in the registration application.
Can I save the application for Amendment of Registration? If yes, for how long?
Yes, you can save your Application for Amendment of Registration after modification for 15 days. If you fail to submit it within 15 days of starting/filing/initiating it, the application will be automatically discarded.
Is it mandatory to add a reason for Amendment?
"Reasons" for amendment are entered in the Reasons text box. It is mandatory for the taxpayer to specify reasons for each amendment.
How can I add Bank Account details?
You can add Bank details by filing a non-core amendment application.
Do I need to digitally authenticate the application before submitting it on the GST Portal?
Yes, just like your original registration application, you need to digitally authenticate the Application for Amendment of Registration before submitting it on the GST Portal using DSC, E-Sign, or EVC, as the case may be.
Can I delete the Primary Authorized Signatory?
Primary Authorized Signatory can be deleted, subject to the condition that a new Primary Signatory is added/provided.
My office has moved to another SEZ. Can the SEZ Unit/Developer details used while registering be amended?
Yes, SEZ details entered while registering as an SEZ Unit/SEZ Developer can be amended via: GST Portal Home > Services > Registration > Amendment of Registration Core Fields.
I have an ARN for amendment of core fields. Can I file for amendment of a non-core field?
If you have already applied for amendment of core field(s) and an ARN is generated but the application is not yet approved by any tax authority, then you cannot apply for amendment of non-core fields until the earlier application is approved.
Can the amendment application be filed by any existing Authorized Signatory?
Yes, the amendment application can be filed by any of the existing Authorized Signatories. It is not necessary to make the signatory a Primary Authorized Signatory on the GST Portal. The signatory filing the application will need to validate their email ID and mobile number through OTP authentication.
Do I need to upload any documents for amendment relating to Additional Place of Business?
Yes, you need to upload the following documents as proof of nature of possession of premises for Additional Places of Business:
- For Own premises – Any document in support of the ownership of the premises
- For Rented premises – Any document in support of the tenancy of the premises