Amendment of Registration Section - 28 - GST Ready Reckoner - GST

Amendment of Registration Information to proper Officer in case of changes in information at time of registration As per section 28 (1) Every registered person and a person to whom a Unique Identity Number 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. Power of proper officer to approve or reject As per Section 28(2) The proper officer may, on the basis of information furnished under sub-section (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 . Approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed. provided the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard. Deemed Rejection Or approval As per Section 28(3) Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act Circular No. 1 / 1 / 2017 dated 26/06/2017 clarifies Superintendent of Central Tax shall be the proper officer for the purpose of the section Procedure For Amendment Of Registration Application for Change if the change relates to (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, 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 , within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in FORM GST REG-14 . Issue Of show Cause Notice Where the proper officer is of the opinion that the amendment sought under sub-rule (1) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 , serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected. Reply to Notice The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04 , within a period of seven working days from the date of the service of the said notice. Rejection Of Application Where the reply furnished is found not satisfactory the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05 If the proper officer fails to take any action,- (a) within a period of fifteen working days from the date of submission of the application, or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal There are two categories of details in registration application for core field or non core fields. a) Application for core fields of information Core fields are where the change relates to,- (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. In case the change is in core information in the registration application, the taxable person will apply amendment within 15 days of the event necessitating the change. Such amendment shall take effect from the date of occurrence of event warranting such amendment. b) Amendment of non core field information All other fields are non core fields like any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal. For other changes non core information, non approval of the proper officer is required and the amendment can be affected by the taxable person on his own on the common portal. Such amendment shall take effect from the date of occurrence of event warranting such amendment. Change in the constitution Application for amendment of registration cannot be field for the change in PAN because GST registration is PAN based. where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01. Change in the place of business Similarly, application for amendment of registration from cannot be field if there is change in place of business from one state to other state to the other because GST registration are state-specific. if one wishes to relocated his business to another state, he must voluntarily cancel his current registration and apply for a fresh registration in the state he is relocating his business.