GST AMENDMENTS
GST amendments allow taxpayers to update or rectify errors in their GST registration after it has been granted. This ensures that the registration information remains accurate and compliant with GST laws. Amendments may be necessary if there are changes in business details such as name, address, or promoter information. The application for amendment must be filed within 15 days of the change using GST Form REG-14 and must be verified electronically.
- Amendment in Core Fields
- Amendment in Non-Core Fields
- Permanent Fields (Non-Amendable)
Overview of GST AMENDMENTS
GST amendments allow taxpayers to update or rectify errors in their GST registration after it has been granted. This ensures that the registration information remains accurate and compliant with GST laws. Amendments may be necessary if there are changes in business details such as name, address, or promoter information. The application for amendment must be filed within 15 days of the change using GST Form REG-14 and must be verified electronically.
Types
- Amendment in Core Fields – Requires approval from the jurisdictional officer. This includes:
- Legal name of the business
- Principal place of business
- Additional place(s) of business
- Amendment in Non-Core Fields – Does not require officer approval and can be updated online. Includes all fields other than core fields.
- Permanent Fields (Non-Amendable) – Cannot be changed once registration is granted:
- PAN number
- Constitution of the business (as it requires a new PAN)
State (GST registration is state-specific)
Process in India
The amendment application is submitted via the GST portal using Form GST REG-14. Upon submission:
- Core field amendments undergo review by the GST officer.
- Officer processes the application and issues FORM GST REG-15 for approval within 15 working days.
- Non-core field changes reflect immediately after submission.
Importance
- Maintains accuracy of business records with GST authorities
- Prevents compliance issues and legal penalties
- Ensures smooth GST filing and refund processing
Benefits
- Timely updates help avoid complications during audits
- Keeps communication channels (email/mobile) current
- Enables legal and operational consistency
- Efficient online process with digital verification
Documents Required
Proof of change (e.g., address proof, legal name changes certificate)
PAN card and identity proof of promoters/directors
Board resolution (if applicable)
Authorization letter for signatory changes
Digital Signature Certificate (DSC)
Procedure
- Identify the Change: Determine whether the change is core or non-core.
- Access GST Portal: Log in and navigate to ‘Amendment of Registration’.
- File Form GST REG-14: Fill in the relevant changes and attach documents.
- Submit with DSC: Electronically sign and submit.
- Officer Review (for Core Fields): GST officer processes and responds within 15 working days.
- Verification Status:
- Pending for Processing: ARN generated, awaiting review.
- Pending for Validation: Submitted but ARN not generated.
- Validation Error: Submission failed.
Consequences
- Failure to update may result in penalties or cancellation of registration
- Incorrect data can lead to errors in returns and notices from GST department
- Legal hurdles in claiming ITC or refunds
Conclusion
Timely amendments to GST registration are essential for compliance and operational integrity. By understanding the distinction between core and non-core fields and using the GST portal effectively, businesses can ensure their registration data remains current and legally valid.