Introduced in 2017, Goods and Services Tax (GST) replaced various indirect taxes such as excise duty, value added tax, and service tax. Under GST regulations, businesses with a turnover of more than Rs 40 lakh for goods or Rs 20 lakh for services must register for GST. However, there may arise a need to change certain details after obtaining the 15-digit Goods and Services Taxpayer Identification Number (GSTIN) and registration certificate.
- How to change details in the GST certificate online?
To amend details after registration, businesses are required to file an application for “Amendment of Registration” using form REG-14, as per GST law. Amendments are categorised into core and non-core fields. Core fields include business name, stakeholder details, premises information, and changes in the state where the business is based. Non-core fields cover aspects such as the type of business and partner details.
- Can I amend PAN details?
Certain details, such as PAN, business constitution, or type (e.g., sole proprietorship, private company, partnership, LLP), and change of business location from one state to another, cannot be amended.
- What are the steps to amend GST registration details?
To initiate the amendment process, visit gst.gov.in and click on Services > Registration. Choose “Amendment of Registration Core Fields” for core details or “Amendment of Registration Non-Core Fields” for non-core information. For core field amendments, navigate through the respective tabs, such as Business Details, Promoter or Partners, Principal Place of Business, or Additional Places of Business. To change the legal or trade name of the business, click on the ‘Edit’ symbol under the Business Details tab, enter the new information and reason for the amendment, and click on ‘Save.’ For changes in the place of business or partner details, submit address proof and ID proof, respectively.
- How is the amendment application processed?
Verify the application using a Digital Signature Certificate, e-Signature, or e-verification code. This will generate an Application Reference Number (ARN), and the application will be sent to the tax official for approval. Once approved, you will receive a notification via SMS and email. You can download the approval order (REG 15) and the amended registration certificate from the website’s dashboard.
- When should I inform you about the modifications?
Applications for changes must be submitted within 15 days from the date of the particular change in the business that led to the modification in the registration.
- Do non-core field changes require tax official approval?
No, non-core modifications are auto-approved after the successful submission of the application and do not require approval from a tax official.
- What documents are required for changes related to additional places of business?
For additional places of business, if the premises are not rented, ownership proof documents such as the latest property tax receipt, municipal khata copy, or electricity bill copy will be required. If the premises are rented or leased, a copy of the valid rent or lease agreement, along with ownership proof documents of the lessor, such as the latest property tax receipt, municipal khata copy, or electricity bill copy, will be needed.
Remember to stay updated on any changes to GST regulations and promptly inform the appropriate authorities regarding amendments to your registration details. Keeping your GST registration accurate and up to date is crucial for compliance and seamless business operations.