Amendment to GST Registration - Core Fields

Amendment to Core fields in GST registration requires approval of Tax Officer. Amendment in Core fields means amendment in the details of:

1. Any change in the name of business (if there is no change in the name of PAN),
2. Principal Place of Business,
3. Additional Place of Business (Other than change in State),
4. Addition or deletion of Partners, Karta, Managing Director, Whole Time Director, Members of Managing Committee of Associations, Board of Trustee, Chief Executive Officer etc.

The procedure for the amendment of Core fields is as follows:

1. Login to the GST Portal with valid User ID and password.
2. Under Services tab, click Registration → Amendment to Registration Core Fields.
3. The application for change is displayed and Core fields are available in editable form for making changes:

• For changes in Business Details:

a. Click on Business Details Tab.

b. Following screen will be displayed:

c. Click on the Edit Icon for the particulars which you want to edit.

d. Click on Save.

e. After all the changes are done, click on Continue

• For changes in Principal Place of Business

a. Click on Business Details Tab.

b. Following screen will be displayed:

c. Click on Edit button at the end of the page.

d. Make necessary changes as required.

e. Enter the Reasons for making the changes.

f. Enter the Date of Amendment.

g. Click on Save.

• For changes in Additional Place of Business.

a. Click on Business Details Tab.

b. Following screen will be displayed:

c. Enter Number of Additional Places.

d. Click on Add New

e. The page will be displayed for Editing. Edit the required details.

f. Enter the Reasons for making the changes.

g. Enter the Date of Amendment.

h. Click on Save.

i. Now, the Edit and Delete buttons will be available which you can use to Edit or Delete the Additional Place of Business.

• For changes in Promoters / Partners Details.

a. Click on Promoters / Partners Tab.

b. Following screen will be displayed:

c. You can click on View, Edit or Delete buttons to View, Edit or Delete the details respectively.

d. To add details, click on Add New.

e. Enter the details and upload the necessary documents as proof of Amendment.

f. Enter the Reasons for making the changes.

g. Enter the Date of Amendment.

h. Click on Save.

• Final Step

a. Once all the changes are done, Click on Continue.

b. Now, in the Verification Tab, select the checkbox for Verification.

c. Select the Authorised Signatory from the Drop Down.

d. Enter Place.

e. Digitally sign the Application using DSC or EVC as applicable to you.

A message will be displayed showing that the submission is successful.

You will receive an Acknowledgement within 15 minutes on registered Email ID and Mobile number. Also the email and message containing ARN and intimation about successful filing of application form for Amendment in Non Core fields will be sent to Primary Authorized Signatory.

On approval or rejection of the Application by the Tax Officer, you will receive a notification through SMS and Email.