The Goods and Service Tax Network (GSTN) issued the Frequently Asked Question (FAQs) on Amendment in Registration of Core and Non-Core Fields.
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 namely Application for Amendment of Core fields in Registration and Application for Amendment of Non-Core fields in Registration.
Any taxpayer of category, registered under GST, can file Application for Amendment of Registration namely New Registrants & Normal Taxpayers; TDS/ TCS Registrants, UN Bodies, Embassies & Other Notified person having UIN; Non Resident Taxable Person; GST Practitioner; and Online Information and Database Access or Retrieval Service Provider.
The core fields of registration application are Name of the Business, (Legal Name) if there is no change in PAN, Addition / Deletion of Stakeholders and Principal Place of Business (other than change in State) or Additional Place of Business (other than change in State).
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 auto populated in registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpayers.
Application for Amendment of Registration cannot be filed when there is Change in PAN, Change in Constitution of Business resulting in change of PAN and Change in Place of Business from one State to another.
Application for Amendment of Registration cannot be filed for change in PAN because GST registration is PAN-based. You need to make a fresh application for registration in case there is a change in PAN.
Application for Amendment of Registration form cannot be filed for change in the 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.
It is noteworthy that 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.
you can save your application for Amendment of Registration after modification for 15 days. However, if You fail to submit your application for amendment of Registration within 15 days of starting/filing/initiating it, the application for amendment in registration will be automatically purged.
SEZ details entered while registering as an SEZ unit/SEZ Developer can be amended by filing the application for amendment (core fields). Navigate to the below path on the ‘GST Portal Home > Services > Registration > Amendment of Registration Core Fields’ link.
You need to upload documents as proof of nature of possession of premises in Additional Places of Business.
Firstly, for Own premises, any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
Secondly, for Rented or Leased premises, a copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
Thirdly, for premises not covered above, a copy of the consent letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents can be uploaded.
The newly added Primary Authorized Signatory will not be considered as Aadhaar authenticated. Taxpayer will start getting pop-up again for doing the Aadhaar Authentication for newly added Primary Authorized Signatory. The Aadhaar Authentication for newly added Primary Authorized Signatory has to be done again by navigating to My Profile option.
If your 1 Promoter/Partner plus Primary Authorized Signatory is already Aadhaar authenticated, then you do not need to do Aadhaar authentication for newly added Promotor/Partner again.
If your 1 Promoter/Partner plus Primary Authorized Signatory is not Aadhaar authenticated, then you need to do Aadhaar authentication for Primary Authorized Signatory and (any one) Promotor/Partner.
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