Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details and so on. In order to amend any information post registration, the taxpayer needs to file an Application for Amendment of Registration.
Application for Amendment of Registration, can be categorized in two types:
Application for Amendment of Core fields in Registration
Application for Amendment of Non-Core fields in Registration
Any taxpayer of following category, registered under GST, can file Application for Amendment of Registration:
a) New Registrants & Normal Taxpayers
b) TDS/ TCS Registrants, UN Bodies, Embassies & Other Notified person having UIN
d) Non Resident Taxable Person
e) GST Practitioner
f) Online Information and Database Access or Retrieval Service Provider
• Principal Place of Business (other than change in State). User can edit this field.
Amendment in fields of the registration application except principal place of business are deemed approved post completion of OTP verification.
Such fields are available for editing, and changes in it are auto populated in registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpayers.
Application for Amendment of Registration cannot be filed when there is:
Change in PAN.
Change in Constitution of Business resulting in change of PAN.
Change in Place of Business from one State to other.
Application for Amendment of Registration cannot be filed for change in PAN because GST registration is PAN-based. You need to make fresh application for registration in case there is change in PAN.
Application for Amendment of Registration form cannot be filed for change in Constitution of Business as it results in change of PAN.
Similarly, Application for Amendment of Registration form cannot be filled if there is change in place of business from one state to the other because GST registrations are state-specific. If you wish to relocate your business to another state, you must voluntarily cancel your current registration and apply for a fresh registration in the state you are relocating your business.
You must submit the application for Amendment of Registration within 15 days from the date of the particular change which has warranted change in the registration application.
Yes, you can save your application for Amendment of Registration after modification for 15 days. However, if you fail to submit your application for amendment of Registration within 15 days of starting/filing/initiating it, the application for amendment in registration will be automatically purged.
“Reasons” for amendment is entered in the Reasons Text box. It is mandatory for taxpayer to specify reasons for each amendment.
You can add Bank details by filing a non-core amendment application.
Yes, just like your original registration application, you need to digitally authenticate the application for Amendment of Registration before submitting it on the GST Portal using DSC, E-Sign or EVC as the case may be.
Primary Authorized Signatory can be deleted subject to the condition that a new Primary Signatory is added/ provided.
Yes, SEZ details entered while registering as an SEZ unit/SEZ Developer can be amended by filing the application.
If you have already applied for amendment of core field(s) and an ARN is generated and the application is still not approved by any tax authority, then you cannot apply for amendment of non-core field till the time application is approved.
Amendment application can be filed by any of the existing Authorized signatories. In case, existing authorized signatory is made as PRIMARY authorized signatory on GST Portal then the newly set primary authorized signatory will have to validate the email ID and mobile number through an OTP authentication.
Yes, you need to upload below listed documents as poof of nature of possession of premises in Additional Places of Business:
For Own premises – Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of 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 latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
For premises not covered 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 can be uploaded.
Amendment to Non-Core fields is auto approved after successful filing by the taxpayer and does not require any processing by the Tax Official.
Amendment to Core fields require approval by the Tax Official. If no action is taken by tax official, then application is auto approved after stipulated time.
Once the amendment application is approved or rejected, you will receive a notification through SMS and e-mail message. Also the approval order (REG 15) can be viewed/downloaded by you at the dashboard. Also amended registration certificate containing the amended details will be available for the taxpayer to download at his dashboard.
Once digitally signed application for amendment of registration is filed, the message of successful submission of application is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. SMS and email will be sent to the primary authorized signatory intimating ARN and successful filing of the Form.
Amendment of Registration Core Field link is disabled for taxpayer in below scenarios:
Yes, you can update period of validity mentioned while applying for registration as SEZ Unit / SEZ Developer, post grant of registration, by navigating to Services > Registration > Amendment of Registration Non-Core Fields link.
No, the newly added Primary Authorized Signatory will not be considered as Aadhaar authenticated. Taxpayer will start getting pop-up again for doing the Aadhaar Authentication for newly added Primary Authorized Signatory. The Aadhaar Authentication for newly added Primary Authorized Signatory has to be done again by navigating to My Profile option.
Click here for details about Aadhaar Authentication for Primary Authorized Signatory and Promotor/Partner
If the changes are made to basic details like Name of the Person, Father’s Name, Date of Birth and Gender, then the Primary Authorized Signatory will not be considered as Aadhaar authenticated.
Taxpayer will start getting pop-up message again for doing the Aadhaar Authentication for the Primary Authorized Signatory. The Aadhaar Authentication for edited Primary Authorized Signatory has be done again by navigating to My Profile option.
Note: If the changes to details are made for Primary Authorized Signatory, other than basic details listed above and for whom Aadhaar authentication was already done before, then the Primary Authorized Signatory will be considered as Aadhaar authenticated and will not be required to do the Aadhaar authentication again.
If your 1 Promoter/Partner + Primary Authorized Signatory is already Aadhaar authenticated, then you do not need to do Aadhaar authentication for newly added Promotor/Partner again.
If your 1 Promoter/Partner + Primary Authorized Signatory is not Aadhaar authenticated, then you need to do Aadhaar authentication for Primary Authorized Signatory and (any one) Promotor/Partner.
Promoter/Partner will be considered/not considered for Aadhaar authentication considering below scenarios:
• If you have edited details like Name of the Person, Father’s Name, Date of Birth and Gender of Promoter/Partner, for whom Aadhaar authentication was already done before, then Taxpayer will start getting pop-up again for doing the Aadhaar Authentication for such Promoter/Partner. The Aadhaar Authentication for such Promoter/Partner has to be done again by navigating to My Profile option.
• If you have edited details other than like Name of the Person, Father’s Name, Date of Birth and Gender of Promoter/Partner, for whom Aadhaar authentication was already done before, then Aadhaar Authentication for such Promoter/Partner need not be done again.
• If you have edited any details of the promoter/partner, other than the Promoter/Partner whose Aadhaar authentication was done before and the same is not required as per 1 Promoter/Partner + Primary Authorized Signatory condition, then Aadhaar Authentication for edited Promoter/Partner will not be required.
Yes. Suo-moto registration taxpayer can add their bank account details by logging in to the GST portal and navigating to the Amendment of Registration Non-Core fields page. From here they can add their bank account details on the GST portal.
If the name or date of birth mentioned under Basic Details does not match with the data available against PAN, an error message will appear. The taxpayer will have to amend the name and date of birth according to the PAN for successful validation of the bank account.
Yes, a taxpayer can add up to 10 bank accounts on the GST portal.
For Suo-Moto Registration users, PAN addition option will be provided only to taxpayers whose PAN data is not available. If the PAN Details are already entered by tax officer, then it will be auto-populated and the taxpayer will not be allowed to edit it.
To check the Bank account status in your profile, click on the Bank Account Status link under Quick Links.
Bank Validation will fail if the PAN Registered under the GSTIN and the PAN maintained in the Bank Account are not same. So the tax payer should update the PAN details at bank account or use a bank account number which has the same PAN as registered under GSTN.
In case you do not update your bank details, you will be shown a warning message when you log in. Click the File Amendment button and the page for non-core amendment will be displayed. Update your bank details and submit the application.
A taxpayer will be allowed to initiate Non core- amendment application, including updating their legal name, pending bank account updation To update the legal name, navigate to Services -> Registration -> Amendment of Registration Non-Core Fields. This path will be enabled even if the bank account details have not been updated on time.
Once the amendment application successfully passes the PAN validation stage, an intimation through SMS and e-mail is sent to the mobile number and e-mail address of the Promoter/Partner (PP) and Primary Authorized Signatory (PAS), as applicable.
The taxpayer can access the OTP Verification facility through the following navigation path:
Services → Registration → OTP Verification for GSTIN
The link is also available under the Registration Quick Links section and the Site Map.
No. OTP verification is available as a pre-login functionality and can be completed without logging into the GST portal.
Promoter/Partner (PP) and/or Primary Authorized Signatory (PAS), as applicable, must complete OTP verification within 3 days from the date of submission of the amendment application. In cases where the application is resubmitted due to validation errors, the 3-day period is calculated from the date of resubmission.
Yes. Where applicable, both the Promoter/Partner and the Primary Authorized Signatory are required to complete OTP verification for the amendment application to be processed.
The ARN is generated only after all required OTP verifications are successfully completed by the concerned Promoter/Partner and/or Primary Authorized Signatory.
Upon successful completion of OTP verification by all required persons, the amendment application is automatically approved and the ARN is generated.