Amendment in GST Registration, Amendment of GST Registration Rules

0

Amendment in GST 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- 09A or FORM GST-REG-12, as the case may be, either at the time of obtaining registration or as amended from time to time, the registered person shall, within fifteen days of such change, submit an application, duly signed, electronically in FORM GST REG-13, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre notified by the Commissioner

Amendment in GST Registration

Amendment in GST Registration

(2) (a) Where the change relates to- (i) legal name of business; (ii) address of the principal place of business or any additional place 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 day to day affairs of the business,-

which does not warrant cancellation of registration under section 29, the proper officer shall approve the amendment within fifteen working days from the date of receipt of application in FORM GST REG-13 after due verification and issue an order in FORM GST REG-14 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment.

(b) The change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under these rules on the same PAN.

(c) 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- 13 on the Common Portal:

Provided that any change in the mobile number or e-mail address of the authorised signatory submitted under rule 1, as amended from time to time, shall be carried out only after online verification through the Common Portal in the manner provided under the said rule.

(d) Where a change in the constitution of any business results in change of the Permanent Account Number (PAN) of a registered person, the said person shall apply for fresh registration in FORM GST REG-01.

Other Pars of GST Registration Rules 2017

  • Part 1 of this article – New GST Registration Rules 2017
  • Part 2 of this article – Cancellation of GST Registration
  • Part 3 of this article – GST Migration of persons registered under the existing law

(3) Where the proper officer is of the opinion that the amendment sought under clause (a) of subrule (2) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within fifteen working days from the date of receipt of the application in FORM GST REG-13, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected

(4) The taxable person shall furnish a reply to the notice to show cause, issued under sub-rule 3, in FORM GST REG-04 within seven working days from the date of the service of the said notice.

(5) Where the reply furnished under sub-rule (4) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (3) within the period prescribed in sub-rule (4), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.

(6) If the proper officer fails to take any action-

  • (a) within fifteen working days from the date of submission of application, or
  • (b) within seven working days from the date of receipt of reply to the notice to show cause under sub-rule (4),

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.

Check Also:

GST Registration Procedure for Existing Odisha VAT Dealers

We hope you like our article. Please share this article on social Media Platforms like Facebook, Google Plus, Twitter, Whatsapp

LEAVE A REPLY

Please enter your comment!
Please enter your name here