What are the types of amendments you can make in GST Registration??
Change in Core Field
Core field means legal name of the business, the address of the principal place of business and additional place of business. Changes in Core Field needs approval of proper officer within 15 days after making amendment application.
Change in Non-core Field
All the fields except those covered under Core Fields are Non-Core Field. Amendment in Non-Core Fields don't require the approval of proper officer. Making amendment application online is sufficient.
Change in Email or Mobile Number
Only a simplified OTP verification process is there on GST portal for making change in email or mobile number.
What are the particulars which can not be amended in GST Registration??
Following particulars can not be changed in existing GST registration:-
- Amendment in PAN can not be made- Reason friends... GST registration number is PAN based.
- Change in constitution of firm can not be made at all for example:- change from proprietorship to partnership or LLP to company.
- Change in place of business from one state to another as GST Registration numbers are state specific.
Who can file amendment application in GST Registration particulars??
Following type of GST Registered taxpayers can file for amendment or revision of GST Registration particulars:-
- A normal taxpayer
- Online information database access & retrieval service providers
- GST Practitioners
- Embassies and other UN Bodies
- Non-Resident Foreign Taxable Person
How to make changes in the name of firm in GST Registration Certificate??
Steps to follow for Amending the Core fields
Step 1: Login to the GST portal and navigate to Services > Registration > Amendment of Registration Core Fields
Step 2: Click on one of the four relevant tabs of core fields that you want to amend, as follows:
Business details, principal place of business, additional place of business and promoters/partners details are the core field tabs appearing on the screen. The steps following their selection are mostly common among all of them.
Step 3: Make the necessary amendments – Add, delete or edit details. Upload the supporting documents wherever asked for.
Submission of documents are required for the following amended core fields:
- Principal place of business – Address proof (Note that document is not required for adding or editing details in additional place of business)
- Changes in details of Partners or Promoters – ID proof
Step 5: Complete verification as an authorised signatory using DSC, e-Signature or EVC. An Application Reference Number (ARN) gets generated. Acknowledgement is sent in 15 minutes to the registered e-mail ID and mobile number of the signatory.
Thereafter, the tax officer processes the application for the amendment to the core field. If he approves, then an approval order in form REG-15 gets generated and can be downloaded from the GST portal along with the amended registration certificate. A message is sent to e-mail ID and mobile number for rejection. The change will take effect from the date of occurrence of the event.
Note: If ARN is already generated for a particular amendment done on the core field and it is under processing by the officer, you cannot apply for another amendment until the previous one gets processed completely.
Steps to follow for Amending the Non-core fields:
Step 1: Login to the GST portal and navigate to Services > Registration > Amendment of Registration Non – Core Fields hyperlink.
Step 2: Click on one of the four relevant tabs of non-core fields that you want to amend, as follows:
Step 3: Make the necessary amendments – Add, delete or edit details. Upload the supporting documents wherever asked for. Click on ‘Save & Continue’ button to proceed.
Step 4: Complete verification through the authorised signatory using DSC, e-Signature or EVC.
A message of successful application submission appears after submitting an application for registration amendment. In the next 15 minutes, you will receive an acknowledgement to your registered e-mail address and mobile phone number. The primarily approved signatory will receive an SMS and an email informing them of the ARN and the effective filing of the Form.
Non-Core field amendments are automatically allowed after a satisfactory filing by the taxpayer and do not need to be processed by the Tax Official. The change will take effect from the date of occurrence of the event.
Note: If you have already applied for a core field amendment and an ARN has been created, but the application has yet to be accepted by any tax authority, you will receive the message as given below when applying for a non-core field amendment. If you want to continue, select YES; otherwise, select NO. If you choose Yes, any improvements to the core application that have been made for amendment will not be reflected in the Form.
How much time it will take after submitting the amendment application??
- After making amendment application, the proper officer will pass the order for a change in the name of the firm within 15 working days of application.
- If the proper officer is not satisfied, he may serve a notice in FORM GST REG-03 within these 15 days for clarifications or further documents for processing your name change application.
- You need to reply within 7 working days in FORM GST REG-04.
- If the official is not satisfied with the reply, he may reject the amendment application and pass order in FORM GST REG-05.