How to amend GST Registration [ Video Tutorial ]

By | November 10, 2018
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(Last Updated On: November 10, 2018)

How to amend GST Registration

Video Tutorial by CA Satbir Singh  .

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  1. Whether GST registration can be Amended from Back Date? (1A). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify.J [Rule 19 (1A) of the CGST Rules, 2017] Note 1:- Sub-rule (1A) inserted by the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017, w.e.f. 29-12-2017

  2. How to Amend GST Registration? Amendment of registration. Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form [ Form REG-14 ] and manner and within such period as may be prescribed [Section 28(1) of CGST Act 2017 ] Note 1. Refer rule 19 of the CGST Rules, 2017

  3. How to apply for Amendment in GST Registration? Amendment of registration Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG- 07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: [Refer rule 19(1) of the CGST Rules, 20171

  4. How Amendment in GST Registration will be approved by GST Officer ? Amendment of registration. The proper officer may, on the basis of information furnished under sub-section (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed2 geriod as may be prescribed a [Section 28(2) of CGST Act 2017 ] Note 2. Refer rule 19 of the CGST Rules, 2017.

  5. How Amendment in GST Registration will be approved by GST Officer ? Amendment of registration. Provided that- (a) where the change relates to,- (i) legal name of business; (ii) address of the principal place of business or any additional place(s) of business, or (iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,- which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; [ Refer rule 19(1) of the CGST Rules, 20171

  6. How Amendment in GST Registration will be applicable for Changes in name of Partners or Directors etc? Amendment of registration. The change relating to sub-clause (i) (legal name of business )and sub- clause (iii) of clause (a) [ addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business] in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; I Refer rule 19(1) of the CGST Rules, 2017]

  7. When approval of GST Officer not required for amendment in GST Registration? Amendment of registration. Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed2 [Section 28(2) of CGST Act 2017 ] Note 2. Refer rule 19 of the CGST Rules, 2017.

  8. When approval of GST Officer not required for amendment in GST Registration ? Amendment of registration. where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG-14 on the common portal; [Rule 19 (1)of the CGST Rules, 2017] [ Particulars specified in Clause (a) of Rule 19(1) are: Changes relating to (i) legal name of business; (ii) address of the principal place of business or any additional place(s) of business; or (ii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business, ]

  9. How to Amend GST registration if Constitution of Business is changed 2 Amendment of registration where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG- 01: [Rule 19(1) of the CGST Rules, 2017]

  10. How to Amend GST registration if there is Change in Mobile number and Email ID ? Amendment of registration. Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided under 1Isub-rule (2) of rule 8] [Rule 19(1) of the CGST Rules, 2017] Note 1. Substituted for “the said rule” by the Central Goods and Services Tax (Amendment) Rules, 2017, w.r.e.f. 22-6-2017

  11. How can Amendment in GST Registration will be rejected by GST Officer ? Amendment of registration. Provided further that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard. [Section 28(2) of CGST Act 2017 ]

  12. How to file reply if Notice is issued by GST Officer? Amendment of registration. The registered person shall furnish a reply to the notice to shovw cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice [Rule 19(3) of CGST Rules 2017]

  13. What will happen if no action is taken on Amendment in GST Registration by GST Officer ? Amendment of registration. If the proper officer fails to take any action, (a) within a period of fifteen working days from the date of submission of the application, or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. [Rule 19(5) of CGST Rules 2017 ]

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