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What is GST Amendment?
Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details and so on. In order to amend any information post registration, the taxpayer needs to file an Application for Amendment of Registration.
Application for Amendment of Registration, can be categorized in two types:
Application for Amendment of Core fields in Registration
Application for Amendment of Non-Core fields in Registration
Who can file the Application for Amendment of Registration?
Who can file the Application for Amendment of Registration?
Any taxpayer of following category, registered under GST, can file Application for Amendment of Registration:
a) New Registrants & Normal Taxpayers
b) TDS/ TCS Registrants, UN Bodies, Embassies & Other Notified person having UIN
d) Non-Resident Taxable Person
e) GST Practitioner
f) Online Information and Database Access or Retrieval Service Provider
What are core fields?
What are core fields?
The following fields of the registration application are called core fields.
• Name of the Business, (Legal Name) if there is no change in PAN
• Addition / Deletion of Stakeholders
• Principal Place of Business (other than change in State) or Additional Place of Business (other than change in State)
What are non-core fields?
What are non-core fields?
Fields of the registration application except legal name of the business, Addition/ deletion of stakeholder details and principal place of business or Additional place of business are called non-core fields.
Non-core fields are available for editing, and changes in it are autopopulated in registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpayers.
Which fields CANNOT be amended using the application for Amendment of Registration?
Which fields CANNOT be amended using the application for Amendment of Registration?
Application for Amendment of Registration cannot be filed when there is:
Change in PAN.
Change in Constitution of Business resulting in change of PAN.
Change in Place of Business from one State to other.
Application for Amendment of Registration cannot be filed for change in PAN because GST registration is PAN-based. You need to make fresh application for registration in case there is change in PAN.
Application for Amendment of Registration form cannot be filed for change in Constitution of Business as it results in change of PAN.
Similarly, Application for Amendment of Registration form cannot be filled if there is change in place of business from one state to the other because GST registrations are state-specific. If you wish to relocate your business to another state, you must voluntarily cancel your current registration and apply for a fresh registration in the state you are relocating your business.
By when should I file an application for Amendment of Registration in case of any change of my registration?
By when should I file an application for Amendment of Registration in case of any change of my registration?
You must submit the application for Amendment of Registration within 15 days from the date of the particular change which has warranted change in the registration application.
Is it mandatory to add reason for amendment?
Is it mandatory to add reason for amendment?
“Reasons” for amendment is entered in the Reasons Text box. It is mandatory for taxpayer to specify reasons for each amendment.
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