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Applicable Section: Section 28 of the Central Goods and Services Tax Act, 2017.
Applicable Rule: Rule 19 of Central Goods and Services Tax Rules, 2017.
GST Registration Amendment Process:
Where there is any change in any of the particulars furnished in the application for registration in Form GST REG-01 or Form GST REG-07 or Form GST REG-09 or Form GST REG-10 or for Unique Identity Number in Form GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of 15 days of such change, submit an application in Form GST REG-14 via electronic mode.
GST Registration amendment is divided into following two parts:
Core fields are crucial details of the business and require the approval of the GST officer for any amendments. They are considered fundamental to the registration and business operations.
Core Fields include:
Process for Core Field Amendments:
Non-core fields include operational and less critical details that do not affect the fundamental nature of the business. These amendments are processed more swiftly and do not require officer approval.
Non-Core Fields include:
Process for Non-Core Field Amendments:
Penalty for noncompliance:
Failure to update amendment in GST registration shall lead to penalties or interest extent of which is dependent on the nature of amendment required such as:
a. Amendment in legal name, signing authority: Rs. 10,000 or tax evaded whichever is higher;
b. Amendment in principle / additional place of business: Rs. 25,000 or 200% of GST amount whichever is higher;
c. General penalty for any other amendment not resulting in GST evasion: Rs. 25,000.
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