Compiler on Section 28 - Amendment of registration under GST

28.1 Changes in registration particulars should be submitted in REG-14 within 15 days

Question No.	Institute	Level	Term	QN	M
Question-1	ICSI	E	D20	83	1

Question-1 [ICSI-E-D20-83-1]

The registered person shall submit an application as per Rule 19 of the CGST Rules, 2017, where there is any change in the particulars furnished in the application of registration, in form number -------- within ----------- of such change.

(A) GST REG-13; 7 days

(B) GST REG-14; 15 days

(D) GST REG-10; 15 days

28.4 New GSTIN required if change in constitution of business results in change in PAN

Question No.	Institute	Level	Term	QN	M
Question-1	ICAI	I	M18-O	11c	2

Question-1 [ICAI-I-M18-O-11c-2] [Change in Constitution]

State with reason whether following statement is true or false: "When the change in constitution of business results in change in PAN, the business entity can apply for amendment of registration in prescribed manner within 15 days."

Answer

The said statement is FALSE.

When a change in constitution of a business results in change of PAN of the registered person, the said person shall apply for fresh registration. The reason for the same is that GSTIN is PAN based. Any change in PAN would warrant a new registration.

Menu

Sidebar

QUESTION & ANSWER COMPILER ON GST LAW

Compiler on Section 28 - Amendment of registration under GST