A GST registration amendment updates the details on your registration, such as business name, address, partners or directors, bank account and authorised signatory, by applying in Form GST REG-14 under Rule 19. You apply within 15 days of the change. Core fields need the officer's approval; non-core fields do not.
Section 28(1) of the CGST Act requires a registered person to tell the proper officer about changes in the particulars of the registration, in the manner and time prescribed. Rule 19 prescribes Form GST REG-14, filed on the GST portal within 15 days of the change.
The type of field decides whether an officer has to approve the change.
Cancelled or suspended number: A cancelled GSTIN cannot be amended. While a registration is suspended, the core amendment is switched off on the portal.
Change the PAN: The registration is tied to the PAN. If your PAN changes, for example when a proprietorship becomes a company, you need a new registration.
Each change needs its own supporting document.
What, Time, Basis
Address proof does not match the premises: Or there is no owner's consent for rented premises.
Notices, suspension or cancellation: An address that cannot be verified is a ground for action under Rule 21. Missing bank details can lead to suspension under Rule 10A.
Prepare the documents: We compile what the type of amendment needs, core or non-core.
It updates the details given at registration, such as name, address, partners or directors, bank account and authorised signatory, so that the department has correct information. It is applied for in Form GST REG-14 under Rule 19.
Within 15 days of the change (Rule 19).
Non-core changes take effect on filing without approval. For core fields the officer must act within 15 working days of the application; if the officer does not, the change is deemed approved. A notice (REG-03) from the officer is answered in REG-04 within 7 working days.
No. The registration is linked to the PAN. If your PAN changes you apply for a new GST registration.
No. The GSTIN carries the State code, so a principal place of business in a new State needs a fresh registration there.
Yes. Adding an additional place of business is a core-field amendment and needs the officer's approval.
Proof of the new premises. Own: the latest property tax receipt, khata copy or electricity bill. Rented or leased: the rent or lease agreement with the lessor's ownership proof. Given on consent: a consent letter with the consenter's ownership proof.
No. The GSTIN stays the same. Only the details on the registration change.
The GST portal does not show a fee for filing the amendment, and we confirm this on the portal before we file. Our professional fee is ₹999.
You reply in Form REG-04 within 7 working days of the notice. We help you prepare the reply and upload it.