How to Change GST Registration details of a business in Easy Steps

Narendra Kumar

30 Mar, 2021

Today, in this article we will tell you what a business owner needs to do if he is thinking to change or update the GST Registration details. It is very casual to do mistakes. It happens while registering for GST due to a mistake or due to an actual change in details during the course of the business.

Now, the question arises here is that who will update the GST Registration details?

Who will update the GST Registration details?’

 A businessman or applicant or GST taxpayer whose details are mistakenly edited can update the GST Registration details.  The following are the category registered under GST can file the amendment of registration application:

• New Registrants or normal taxpayer
• GST practitioner
• A non- resident taxable person
• TDS/TCS Registration, Embassies &other, UN bodies
• Online details and database access or retrieval service provider

When can a taxpayer update GST Registration details?

A businessman or taxpayer can update or correct the GST Registration details when-

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

What are the details that can be changed or updated in GST registration?

A business or GST taxpayer can apply for a change of the following items-

1. Name of the business ( any change done in one state will be reflected across all the states)
2. Address of the principal place of business
3. An additional place of business
4. Addition, deletion or retirement of partners or director, Managing committee, CEO or the people who are responsible for the day to day affairs of the business.
5. Email address or mobile number of the authorized signatory( the change can be made by simply submitting the FORM- GST REG-14 and verify online by using the common portal)

Now, if there is any other change other than the above- mentioned will be amended immediately on submitting FORM-GST-REG-14 on the common portal. There is no need for verification by a GST officer will be required in case of any change in GST Registration details.

The detail explanations with Forms-

1. After submitting the form, the GST officer will verify the form and approve within 15 days in FORM GST REG-15. The change will take the effect from the date of occurrence of the event.

2. If the officer is not happy or satisfied with the documents then he or she can serve a show-cause notice in FORM GST REG-03.

• The applicant should reply in FORM GST REG-04 within the 7 days.
• If the officer is not satisfied then the officer can reject the application and pass an order in FORM GST REG-05.

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

The following are the process that has been detailed out below-

Step 1:

Visit the GST portal^[1]. Firstly the taxpayers have to visit the Goods and Service tax portal and apply for the amendments of core fields online.

Step 2:

Click on the Login button to access the username and the password page

Step 3:

After that, enter the correct credentials like username and password along with the captcha in the required fields and click on the login button.

Step-4:

After you logged in, you need to select “Amendment of registration Core Fields”. Click on Registration button from the Menu bar under the service tab that is visible on the home page.

Step-5:

• Click on the edit icon, select the field which you want to edit
• Now select the desired detail you want to edit and select the date of amendment using the calendar
• Then, you have to enter the reason for amendment of information provided
• Click on the Save button

 Step-6:

Select the continue button once all the changes are done. A blue tick will appear on the business details after completing the business details.

Step – 7:

Scroll down and then click the edit button and do the desired editing

Step-8:

After editing all the details click on submit button.

This is the online procedure which is a little complex when you do it on your own. So, let us help and make it a piece of cake for you.

Can we change or update the PAN (Permanent Account Number)?

No, if there is any kind of mistake in the PAN number, then the applicant is left with no other choice except to file the fresh registration using FORM GST REG-01. The reason behind is this GSTIN number us base on the PAN.

What is the time limit for GST amendment?

Any changes made to the information updated in the GST common portal must be initiated by the taxpayer within 15 days of the occurrence of event leading to the change of information by filing a GST amendment application.

On receiving the GST amendment application, the concerned officer needs to approve the application after the complete verification within 15 working days starting from the date of receipt of application. Hence, on approval, the amendments will take effect from the date of occurrence of the event warranting amendments.

However, in case a GST officer fails to take any action within the 15 working days of submission of amendments application or within 7 working days on the receipt of clarification or additional information. In response to the notice, the certificate of registration shall stand amended.

We have tried to compile all the details that are required to be known by any person who is changing the GST registration details online.

Read our article: Where and who should apply for GST Registration in India