A RP may need to make some changes/amendments in the registration application.

There are two categories of details in registration application – core and non-core fields.

Section 28(1)

Every RP and a person to whom a UIN has been assigned

shall inform the proper officer

of any changes in the information furnished at the time of registration or subsequent thereto,

in such form and manner and within such period as may be prescribed.

Rule 19(1)

Where there is any change in any of the particulars of registration in form GST

REG-01 or [Registration by Regular, Composition dealer and CTP]

REG-07 or [Registration by Tax deductor or collector]

REG-09 or [Registration by NRTP]

REG-10 or [Registration by IUDAR]

REG-13 [for UIN]

either at the time of obtaining registration/ UIN or as amended from time to time,

the RP shall,

within a period of 15 days of such change,

submit an application, duly signed or verified through EVC,

electronically in GST REG-14,

along with the documents relating to such change.

Question & Answer

Section 28(2)

The PO may, on the basis of information furnished u/ss (1) or as ascertained by him,

approve or reject amendments in the registration particulars

in such manner and within such period as may be prescribed:

1^st Proviso to Rule 19(1)(a)

where the change relates to,- (Core Fields)

(i) legal name of business;

(ii) address of the principal place of business or any additional place(s) of business; or

(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-

which does not warrant cancellation of registration u/s 29,

PO shall, after due verification, approve the amendment

within a period of 15 working days from the date of the receipt of the application and

issue an order in GST REG-15 electronically and

such amendment shall take effect from the date of the occurrence of the event warranting such amendment;

1^st Proviso to Rule 19(1)(b)

the change relating to sub-clause (a)(i) and (iii) above in any State/UT

shall be applicable for all registrations of the RP obtained on the same PAN;

Changes in

(i) legal name of business;

(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, etc

for one GSTIN shall apply to all GSTIN of Same PAN

2^nd Proviso to Section 28(2)

PO shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.

Rule 19(2)

Where the PO is of the opinion that the amendment is either not warranted or the documents furnished therewith are incomplete or incorrect,

he may, within a period of 15 working days from the date of the receipt of the application,

serve a notice in GST REG-03, requiring the RP to show cause, within a period of 7 working days of the service of the said notice, as to why the application for amendments shall not be rejected.

Rule 19(3)

RP shall furnish a reply to the notice to show cause, issued u/sr (2), in GST REG-04,

within a period of 7 working days from the date of the service of the said notice.

Rule 19(4)

Where the reply furnished u/sr (3) is found to be not satisfactory or

where no reply is furnished in response to the notice issued u/sr (2) within the period prescribed in s/r (3),

PO shall reject the application submitted u/sr (1) and pass an order in GST REG-05.

Rule 19(5)

If PO fails to take any action,-

(a) within a period of 15 working days from the date of submission of the application, or

(b) within a period of 7 working days from the date of the receipt of the reply to the notice to show cause u/sr (3),

RC shall stand amended to the extent applied for and

the amended certificate shall be made available to RP on the common portal.

1^st Proviso to Section 28(2)

approval of the PO shall not be required in respect of amendment of such particulars as may be prescribed.

For other changes – non-core information, no approval of the PO is required, and the amendment can be affected by RP on his own on the common portal.

1^st Proviso to Rule 19(1)(c)

where the change relates to any particulars other than those specified in clause (a) above,

RC shall stand amended upon submission of the application in GST REG-14

2^nd Proviso to Rule 19(1)

any change in the mobile number or e-mail address of the authorised signatory,

shall be carried out only after online verification through the common portal in the manner provided u/sr 8(2).

1^st Proviso to Rule 19(1)(d)

where a change in the constitution of any business results in the change of the PAN of a RP,

the said person shall apply for fresh registration in GST REG-01

Ex

Varun Enterprises, a sole proprietorship firm, is engaged in supply of electrical goods in Delhi. The firm is registered under GST. Varun is the proprietor of the firm. He wishes to expand his business and his friend – Arun - approaches him to provide additional capital for his business if he is made a partner in Varun’s business

Varun agrees and changes the constitution of his business and form a partnership firm – Varun Arun & Co. Since the change in constitution of business from sole proprietorship firm to partnership firm results in change in PAN of the registered person, the partnership firm has to apply for fresh registration. The reason for the same is that GSTIN is PAN based. Any change in PAN would warrant a new registration.

Question & Answer

[1][Rule 19(1A)

Notwithstanding anything contained in sub-rule (1),

any changes shall not stand amended wef a date earlier than the date of submission of the application in GST REG-14

except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify.]

No amendments shall be effective prior to date of application in REG-14, except without order of commissioner.

Section 28(3)

Any rejection or approval of amendments under the SGST Tax Act or the UTGST Act,

shall be deemed to be a rejection or approval under this Act.