Amendment of GST Registration

Section 28 of CGST Act

To ease the hurdles, Rule 12 and Form GST REG 14 provides a way to correct the
information without visiting any government office or centre. An applicant can correct some
information and change the particulars without approval from any authority and some fields
require approval, but editing can be done online in both the cases. The amendments for GST
registration are categorized into three, which describes the level of approval and time
period to amend the fields. While applying for amendment in particular fields of a
registration form, it is mandatory to mention the “Reasons” for amendment in GST
registration process.

Change in Core Field: The changes in Core field includes the legal name of the business, the
address of the principal place of business, and any additional place of business. It takes 15
days to get approval from a proper office to amend the Core Fields.

Change in Non-core Field: There are some fields which don’t require any approval from a
proper office and amendments in Non-core fields can be easily done online. All the fields
except those, which are covered under core fields come under a Non-core field.

The Fields Which Cannot Be Changed:

 Any amendment to the details of PAN card cannot be done as GST registration is
wholly based on PAN number
 Change in constitution of business cannot be done as it requires change in PAN
number on the first place
 Modification in place of business from one state to another state cannot be possible
as GST registration are state-specific
Apart from this, primarily authorized signatory can also be changed with the condition to
add a new primary signatory. If the condition is not fulfilled, then changes in primary
signatory are not possible.

Timeline for Amendment in GST Registration Process

In case of requirement of any modification in the GST registration, a taxpayer needs to

submit the application with required documents for amendments on GST portal within 15
days. After GST REG 14 amendment form approval, the changes will be corrected in form
GST REG 06.

The application for amendments of registration can be saved for 15 days. However, if an
applicant fails to submit the application for any reason, the application for amendments will
be removed automatically.

Procedure for amendment (STEPS):

Step 1: Go to GST home page by clicking www.gst.gov.in

Step 2: Login with the provided credentials to GST portal
Step 3: Click on ‘Services’ tab from the main menu, hover the mouse on ‘Registration’ tab
under services
Step 4: Click on ‘Amendment of Registration of Core Fields’ or ‘Amendment of Registration
of Non-Core Fields’ as per the requirement to open the link.
Step 5: Edit or make the requisite changes in the fields
Step 6: Verify the updated fields, affix DSC or Electronic signature and the person will
receive an acknowledgement slip.

NOTE: In case of core fields, a person has to wait for the approval from PO; In case of non-
core fields as soon as the verification is done, amendment is complete.

Cancellation of Registration

The registration granted under GST can be cancelled for specified reasons. The cancellation
can either be initiated by the department on their own motion or the registered person can
apply for cancellation of their registration. In case of death of registered person, the legal
heirs can apply for cancellation. In case the registration has been cancelled by the
department there is a provision for revocation of the cancellation. On cancellation of the
registration the person has to file a return which is called the final return.

Reason for cancellation:

The registration can be cancelled for the following reasons:

a. a person registered under any of the existing laws, but who is not liable to be
registered under the GST Act;
b. the business has been discontinued, transferred fully for any reason including death
of the proprietor, amalgamated with other legal entity, demerged or otherwise
disposed of;
c. there is any change in the constitution of the business;
d. the taxable person (other than the person who has voluntarily taken registration
under sub-section (3) of section 25 of the CGST Act, 2017) is no longer liable to be
registered;
e. a registered person has contravened such provisions of the Act or the rules made
thereunder;
f. a person paying tax under Composition levy has not furnished returns for three
consecutive tax periods;
g. any registered person, other than a person paying tax under Composition levy has
not furnished returns for a continuous period of six months;
h. any person who has taken voluntary registration under sub-section (3) of section 25
has not commenced business within six months from the date of registration;
i. registration has been obtained by means of fraud, willful misstatement or
suppression of facts