GST Registration Amendment: An Overview

After obtaining GST registration, businesses may need to update certain details. This process is known as a GST Amendment and refers to making changes to the information provided during the initial registration. These updates may include modifications to business information, contact details, or any other relevant particulars. The purpose of GST amendments is to keep the registration information accurate and current, reflecting any changes in business operations or structure. This ensures compliance with tax regulations and helps businesses avoid penalties for discrepancies in their registration details.

CAANYTIME offers expert guidance in managing GST amendments. Our team simplifies the amendment process, ensuring businesses stay compliant with regulatory requirements while expediting the application procedure for seamless updates.

What is GST Registration?

Under the Goods and Services Tax (GST) regime, businesses and individuals whose turnover exceeds the prescribed threshold limits must register with the tax authorities. Upon registration, they are assigned a unique GST Identification Number (GSTIN), which is used for filing GST returns, paying taxes, and complying with various GST regulations.

Amendment of GST Registration

Amendment of GST registration refers to the process of modifying or updating the details provided during the initial registration. This could involve changes to:

• Business address
• Contact details
• Authorized signatories
• Business activities
• Other relevant information

These amendments are necessary to ensure that the details on record with the tax authorities are accurate and reflect any changes in the business's operations.

Types of GST Registration Amendments

GST registration amendments are categorized into Core Fields and Non-Core Fields. Each category has different authorization levels and timelines for implementing changes. Additionally, businesses must justify their amendments when requesting changes to certain sections of their registration.

1. Amendments to Core Fields

Core field amendments involve critical details such as the legal name of the business, primary business location, and any secondary business locations. These changes require approval from the relevant tax authorities and may take up to 15 days for confirmation. Core fields are considered fundamental to a business's GST registration and its legal standing.

Examples of Core Fields:

• Legal name of the business (with no change to PAN)
• Primary and secondary business locations (provided the state remains the same)
• Changes in key stakeholders (promoters, partners, Karta, managing committee, CEO, etc.)

Verification and Approval:
Changes to core fields require verification and approval by tax officials, as these updates affect critical information related to tax liability and compliance.

2. Amendments to Non-Core Fields

Non-core field amendments include any changes that do not require approval from a regulatory body. These amendments can be made directly through the GST portal, making the process quick and convenient.

Examples of Non-Core Fields:

• Bank account details
• Changes in business information
• Updates to the list of goods or services offered
• Modifications to state-specific details (without changing the state)
• Changes in authorized signatories
• Minor adjustments to business locations
• Updates to details of existing stakeholders (e.g., promoters, partners, Karta)

These updates do not require official approval and are processed automatically on the GST portal.

Core vs Non-Core Fields

Updating Contact Information

To update contact details such as the email address or mobile number linked to the GST account, businesses must follow a specific procedure. The process involves:

1. Online Verification on the GST portal
2. OTP (One-Time Password) Verification sent to the registered email/mobile number

This ensures that the contact details are accurate and secure, maintaining the integrity of the GST registration information.

In Conclusion, GST amendments are essential for businesses to keep their registration details current and compliant with the ever-changing business landscape. Whether it’s updating core or non-core fields, businesses can make necessary changes through the GST portal with the help of experts like CAANYTIME to ensure a smooth, hassle-free process.

Limitations in GST Registration Amendments

The following details cannot be modified within the GST registration framework:

• PAN Card Details: Since GST registration is directly linked to the PAN, altering PAN card details is not allowed.
• Change in Business Type: If a business changes its type in a way that requires a new PAN, the existing GST registration must be canceled, and a new application must be submitted under the new business structure.
• Relocation Between States: If a business moves its primary place of operation to another state, the GSTIN must be updated. This requires canceling the existing GST registration and applying for a new registration in the new state.
• Changing the Primary Authorized Signatory: To change the primary authorized signatory in the GST registration, a new primary signatory must be added. Simply modifying the existing signatory is not possible without fulfilling this condition.

GST Amendment Time Limit

The following outlines the key deadlines and steps involved in the GST amendment process:

1. Notification Deadline
   Taxpayers must notify the GST authorities of any changes to their registration details on the common portal within 15 days of the event requiring the amendment.

2. Officer Approval
   The designated tax officer is responsible for reviewing and approving the amendment application within 15 working days of receiving the request. Once approved, the amendment will be effective retroactively, starting from the date of the event that triggered the change.

3. Request for Additional Information
   If the application is deemed incomplete or unjustified, the officer may issue a notice requesting the taxpayer to provide additional information or clarification. The taxpayer must respond within 15 days of receiving the notice.

4. Response Deadline
   After receiving the notice, the taxpayer has 7 days to submit the requested information or clarification.

5. Approval or Rejection
   Once the taxpayer provides the required information, the officer will either approve or reject the application. If the response is insufficient, the officer may reject the amendment application.

6. Automatic Amendment
   If the officer does not take action within 15 days from receiving the amendment application or 7 days from receiving the additional information, the GST registration will be automatically amended as per the taxpayer's request. The updated certificate will then be available on the common GST portal.

In summary, the GST amendment process involves adhering to strict timelines for both notification and officer approval. While there are certain limitations on what can be amended, businesses must ensure that they update their GST registration details promptly and provide the necessary documentation to avoid complications.

Eligibility Criteria for GST Registration Amendment

Any taxpayer falling under the following categories is eligible to file for an amendment of their GST registration:

• New Registrants & Normal Taxpayers
• TDS/TCS Registrants, UN Bodies, Embassies, Notified persons with a Unique Identity Number (UIN)
• Non-Resident Taxable Person
• GST Practitioner
• Online Details and Database Access or Retrieval Service Providers

GST Amendment – Changes to Business Name

If a business needs to change its legal name, the GST registration remains valid and does not need to be canceled. Instead, businesses can amend the existing GST registration to reflect the new name.

To amend the business name, you must file Form GST REG-14 on the GST portal within 15 days from the date of the name change event. The GST Officer will review the application and, if found satisfactory, will approve the amendment within 15 working days via Form GST REG-15. The change will take effect from the date the name change occurred.

GST Amendment – Changes to Business Address

If there are any changes to the address of the principal place of business or any other business location, Form GST REG-14 must be filed for the amendment. Supporting proof of the new address is required.

Accepted proof of address includes:

• For Owned Premises: Documents like the latest Property Tax Receipt, Municipal Khata Copy, or Electricity Bill.
• For Rented/Leased Premises: A valid Rent/Lease Agreement along with documents proving the Lessor's ownership (e.g., Property Tax Receipt, Municipal Khata Copy, or Electricity Bill).
• For Other Premises: A Consent Letter with supporting documents showing the consenter's ownership (e.g., Municipal Khata Copy or Electricity Bill).
• For Rented/Leased Properties without Rent Agreement: An affidavit along with proof of possession (e.g., Electricity Bill).
• For SEZ Premises: Relevant certificates or documents issued by the Government of India must be uploaded.

Any address change must be updated in the GST portal within 15 days of the change. The GST officer will approve the change within 15 days, and the amendment's effective date will align with the occurrence of the event.

GST Amendment – Changes to Promoter Information

In the case of addition, deletion, or retirement of partners, directors, Karta, managing committee members, Board of Trustees, CEO, or other key persons responsible for business operations, a GST amendment application must be filed within 15 days of the change.

Once the application is received, the GST officer will approve the amendment or request additional information within 15 days.

GST Amendment – Changes to Mobile Number or Email ID

Changes to the mobile number or email address associated with the GST registration can be made by the Authorized Signatory using their digital signature, followed by an online verification process.

These changes are considered routine updates, so no formal GST amendment application is required. Moreover, they do not require verification by a GST officer.

GST Amendment – Changes to PAN

If there is a change in the PAN of the business or its constitution, a GST amendment cannot be filed. Instead, a new GST registration application (Form GST REG-01) must be submitted to reflect the new PAN.

In conclusion, GST amendments are vital for businesses to keep their registration details accurate and compliant with the latest requirements. Whether it involves changes to the business name, address, promoters, or contact information, businesses must follow the appropriate procedures to ensure their GST registration is updated correctly.