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
17th April, 2025
The CBIC has issued new instructions regarding the processing of GST registration applications. The instructions aim to streamline the process and eliminate unnecessary document requests. They clarify the acceptable documents for proving the principal place of business and the constitution of the business. They also address concerns regarding physical verification and the timely approval of GST registrations.Key Highlights include:
- A list of documents for proof of principal place of business has been outlined.
- Officers are advised not to ask for unnecessary documents, such as the PAN or Aadhaar of the lessor.
- Registration applications must be processed within the set timelines.
The following persons can apply for any amendment to registration on the GST portal:
A business can update or correct its GST registration details when:
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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:
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:
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:
Core Fields | Non-core Fields |
Requires Tax official’s verification and approval | Do not require Tax official’s approval |
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.
Know the process and timelines in gist with the help of the flowchart:
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:
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.
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: