How to edit GST Registration
A company can continue to exist if it can stay afloat in a rapidly changing and competitive market. As a result, it is highly likely to go through multiple adjustments to adapt, compete, and expand promptly. Changes in location and style of operations, ownership, error correction, communication information, and other business specifics in need of adjustment may be necessary to adapt to changes in the business ecosystem. It’s also critical to maintain the GST registration-related information up to date with these modifications or developments. The GST registration module has been built to allow for easy editing and adjustment of GST registration.
Changes in GST Registration Particulars
A GST registration amendment application must be completed online if there is any change in any of the particulars furnished in the application for registration, either at the time of obtaining registration or as amended from time to time. The GST amendment application in form GST REG-14 must be digitally signed by the applicant within 15 days of the change.
Type of Changes You can Make in GST Registration
Change of Business Name
If a business’s legal name changes, the GST registration certificate does not need to be canceled. Within 15 days of a change of business name, the current registration can be changed by completing FORM GST REG-14. After applying, a GST officer shall, after due verification, approve the amendment and issue an order in the FORM GST REG-15 within 15 working days. When approved, the change would take effect from the date of the occurrence of the event warranting such an amendment
Change of Address
If the address of the principal place / any additional place of business is to be electronically filed in the FORM GST REG-14, a valid proof of address would be required to be submitted. The authorized proof of addresses are as follows:
For own Premises: Any document in support of the ownership of the premises like the latest property tax receipt / municipal khata copy/electricity bill
For Rented or Leased Premises: A copy of the valid Rent/lease agreement with any document in support of the ownership of the premises of the lessor, like the latest property tax receipt or municipal khata copy or copy of the electricity bill.
For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like a copy of the Electricity Bill.
For SEZ unit/SEZ developers: Documents/certificates given by the Government of India are required.
Any address change must be made within 15 days, or issue a show cause notice warranting such amendment
Changes in Promoter Information
If any partners, directors, board of trustees, management committee, Karta, or chief executive officer are added, deleted, retired, or dismissed, a GST modification application must be filed within 15 days of the change taking effect.
There is no documentation required for deletion, retirement, or dismissal. If there is an addition, a photograph must be uploaded and in the case of an authorized signatory, authorization or copy of the resolution needs to be uploaded.
Within 15 working days of receiving such a request, the GST officer must accept or issue an SCN. The addition would take effect from the date of the occurrence of the event that warranted the change if it were to be accepted.
Change of Registered Mobile Number or e-Mail ID
Changing your mobile number/e-mail ID is a common occurrence that requires filing a GST amendment application. Following a quick online verification procedure, the authorized signatory can readily alter these data.
Change of PAN
A change of PAN necessitates the application for cancellation of the relevant registration in Form GST REG-16 and the submission of a new GST registration application in Form GST REG-01.
There might be several instances in which the GST registration has to be terminated, either by the taxpayer or by the GST officer, in the event of serious infractions. If the government initiates the cancellation, it may result in the rejection of input credits to buyers or recipients of goods or/and services.
Changes in any other particulars can be made by filing form REG-14. No approval is required in this case. The certificate of registration shall be amended upon submission of the application in the form REG-14 on the common portal.
GST Amendment Time Limit
Any change in GST registration at the GST portal must be reported within 15 days of the event by completing the appropriate GST amendment application.
Within 15 working days after receiving the application, the GST officer must answer (accept/issue SCN), and if approved, the change will take effect on the date of the occurrence of the event.
If the amendment application is missing documents or has other anomalies, the officer responsible may issue a notice within 15 working days after receiving the application, requesting clarification and more information.
The taxpayer has seven working days to react to this show cause notice after being served. The officer can approve or reject the change based on the documents and information submitted after receiving the taxpayer’s answer.
If a GST officer fails to act within 15 working days of receiving an amendment application or within 7 working days of receiving clarification or additional information in response to a notice, the certificate of registration will be amended to the extent requested, and the amended certificate will be made available to the registered person on the GST portal.
