Modification of registration, Goods and Services Tax - GST

[Aitha RajyaLakshmi]

Sir,

Is there any option to modify the details given in GST migration. Our additional place of business is rented but we have given it as own premises.

Posts / Replies

[KASTURI SETHI]

Still it is proviosnal. It can be modified. Nothing to worry. You can amend it even after the date of implementation of GST.

[MARIAPPAN GOVINDARAJAN]

Section 28 of CGST Act, 2017 provides for amendment of Registration. Rule 11(2) of Returns as approved by GST Council provides that where the change relates to legal name of business, address of the principal place or any additional place of business or addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent responsible for day to day affairs of the business which does not warrant cancellation of registration.

[KASTURI SETHI]

Sir,

Thanks for confirmation and quoting specific Section and Rule in this context.

[Ganeshan Kalyani]

Yes the amendment can be made post implementation of GST. After the GST comes into effect the dept will issue GST certificate on provisional basis which will be valid for 6 months. In this period the dept will verify the documents which is now uploaded during migration by the dealer. If any defect is found in the document then dept will call for the same from dealer and upon satisfactory proof of supporting final certificate will be issued. Is is believed that during the verification period one can modify the details already submitted at the time of migration. Thanks.