How to change GST registration details of a business?

In this article, we will discuss what a business owner needs to do if he/she has to change or update the GST registration details. There may be a need to modify registration details later on due to mistakes made while applying for GST registration or due to any changes during the course of the business over a period of time. It is also called the amendment of GST registration details as per the GST law in form REG-14.

Latest Updates on GST Registration

21st December 2021
From 1st January 2022, CBIC made the aadhaar authentication mandatory to apply for revocation of cancelled GST registration under the CGST Rule 23 in REG-21.

29th August 2021
Taxpayers can get extended time up to 30th September 2021 to revoke cancelled GST registration if the last date for the same falls between 1st March 2020 and 31st August 2021. It applies if the GST registration is cancelled under Section 29(2) clause (b) or (c) of the CGST Act via CGST notification number 34/2021 dated 29th August 2021.

28th May 2021
Due date to file application for revocation of cancellation of registration falling between 15th April 2021 up to 29th June 2021 is 30th June 2021. 

1st May 2021
The time limit to take actions, reply or pass orders as given under Rule 9 of the CGST Rules, 2017 that falls between 1st May 2021 and 31st May 2021 has been extended up to 15th June 2021.

5th March 2021
The Search ARN Functionality for Registration, post-TRN Login has been enhanced for the taxpayers.

Who can update GST registration details?

The following persons can apply for any amendment to registration on the GST portal:

• New GST registrants & normal taxpayers
• TDS and TCS registrants, UN Bodies, Embassies & other notified person having the UIN
• A GST practitioners
• Online Information and Database Access or Retrieval (OIDAR) Service Providers
• Non-Resident taxable persons

A business can update or correct its GST registration details when:

• The application is being processed and
• The business is already registered under GST (application is already processed)

Check out the ClearTax GST Registration Services. We help you to get your business GST registered, obtain your GSTIN and apply for amendments easily!

What are Core and Non-core fields in GST Registration details?

The fields of a GST registration application are classified as core and non-core fields. Through this, the taxpayer can identify and know whether or not a particular field being amended requires the jurisdictional tax official’s approval for amendment, if it happens to be a core field. Whereas, amendment of non-core fields are automatically approved once the amendment application is filed. However, in the case of core fields, if the tax officer does not approve within a stipulated time period, then it is considered automatically approved.

Core fields are as follows:

• Business name, (Legal Name) if there is no change in PAN
• Principal and additional places of business (other than any change in the State)
• Addition or deletion of stakeholders such as promoters or partners or Karta or Managing Committee or CEO

Non-core fields are as follows:

The rest of the fields other than the core fields, mentioned above, will be called the non-core fields under GST. These include:

• Addition or deletion or modification of bank details
• Business details
• Description of goods and services
• Editing state-specific information (Not being any change of State)
• Authorised signatories or representatives
• Modifying details of existing stakeholders such as promoters or partners or Karta
• Minor modifications in existing principal and additional places of business

Note that for change to the mobile number or e-mail address of the authorized signatory, simply submit the form GST REG-14 and verifying online through the GST portal.

The difference between the core fields and non-core fields is as follows:

Can the PAN number and State be changed or updated?

No, the PAN number cannot be changed for a particular GST registration. In this case, there is any mistake in the PAN number or a change in the PAN due to a change in the constitution of business (like proprietor to partnership). Then, the applicant will have no other choice except to file for a fresh registration using the form GST REG-01.

It is because the GSTIN number is based on the PAN and GSTIN gets changed. Likewise, if there is a change in the principal place of business from one State to another, GSTIN gets modified. Therefore, it also requires the cancellation of existing registration and application for a new GST registration.

What is the process of changing or updating the GST registration details?

Know the process and timelines in gist with the help of the flowchart:

Steps to follow for Amending the Core fields

Step 1: Login to the GST portal and navigate to Services > Registration > Amendment of Registration Core Fields

Step 2: Click on one of the four relevant tabs of core fields that you want to amend, as follows:

Business details, principal place of business, additional place of business and promoters/partners details are the core field tabs appearing on the screen. The steps following their selection are mostly common among all of them.

Step 3: Make the necessary amendments – Add, delete or edit details. Upload the supporting documents wherever asked for.

Submission of documents are required for the following amended core fields:

• Principal place of business – Address proof (Note that document is not required for adding or editing details in additional place of business)
• Changes in details of Partners or Promoters – ID proof

Step 4: Enter the reason for the amendment, the date of the amendment and click on the ‘Save & Continue’ button.

Step 5: Complete verification as an authorised signatory using DSC, e-Signature or EVC. An Application Reference Number (ARN) gets generated. Acknowledgement is sent in 15 minutes to the registered e-mail ID and mobile number of the signatory.

Thereafter, the tax officer processes the application for the amendment to the core field. If he approves, then an approval order in form REG-15 gets generated and can be downloaded from the GST portal along with the amended registration certificate. A message is sent to e-mail ID and mobile number for rejection. The change will take effect from the date of occurrence of the event.

Note: If ARN is already generated for a particular amendment done on the core field and it is under processing by the officer, you cannot apply for another amendment until the previous one gets processed completely.

Steps to follow for Amending the Non-core fields

Step 1: Login to the GST portal and navigate to Services > Registration > Amendment of Registration Non – Core Fields hyperlink.

Step 2: Click on one of the four relevant tabs of non-core fields that you want to amend, as follows:

Step 3: Make the necessary amendments – Add, delete or edit details. Upload the supporting documents wherever asked for. Click on ‘Save & Continue’ button to proceed.

Step 4: Complete verification through the authorised signatory using DSC, e-Signature or EVC.

A message of successful application submission appears after submitting an application for registration amendment. In the next 15 minutes, you will receive an acknowledgement to your registered e-mail address and mobile phone number. The primarily approved signatory will receive an SMS and an email informing them of the ARN and the effective filing of the Form.

Non-Core field amendments are automatically allowed after a satisfactory filing by the taxpayer and do not need to be processed by the Tax Official. The change will take effect from the date of occurrence of the event.

Note: If you have already applied for a core field amendment and an ARN has been created, but the application has yet to be accepted by any tax authority, you will receive the message as given below when applying for a non-core field amendment. If you want to continue, select YES; otherwise, select NO. If you choose Yes, any improvements to the core application that have been made for amendment will not be reflected in the Form.

For further understanding of specific cases, read a host of articles on ClearTax:

• Changing authorised signatory on the GST portal
• Adding or deleting or modifying additional place of business
• Changing mobile number and email ID on the GST portal