GST Amendment
- Art Teacher
- London, UK
- 5-7 Hrs
In the dynamic world of taxation, change is the only constant—and the GST regime is no exception. Whether it’s a change in your business address, email ID, bank account, or even the nature of business activities, the Goods and Services Tax (GST) law mandates that such modifications be duly updated in your GST registration through an Amendment of GST Registration. Think of it like updating your Aadhaar or PAN details—keeping it accurate ensures smooth compliance, avoids penalties, and ensures your returns don’t get rejected due to mismatches. Many taxpayers mistakenly believe they can make these changes anytime, but in reality, there are specific time limits and approval procedures for different types of amendments. Some changes require approval from the GST officer (core fields), while others are auto-approved (non-core fields).
- Proof of business address (e.g., electricity bill, rent agreement, NOC)
- PAN and Aadhaar of authorized signatory (if changing promoter/partner)
- Board Resolution or Authorization Letter (for change in authorized signatory)
- New bank account proof (cancelled cheque or bank statement)
- Photographs (if changing promoter or partner)
- Amendment application (auto-generated in GST portal)
- Registration certificate of professional qualification
- Login to the GST portal.
- Navigate to Services → Registration → Amendment of Registration (Non-Core/Core).
- Select the field you want to amend:
- Core Fields (e.g., legal name, principal place of business) – needs officer approval.
- Non-Core Fields (e.g., email, mobile number, bank details) – auto-approved.
- Upload supporting documents where required.
- Submit the application using DSC/EVC.
- For core field amendments, wait for officer approval (within 15 working days).
- Download the amended GST Registration certificate once approved.
FAQs
The application for a GST amendment must be filed within 15 days of the event requiring the change.
PAN cannot be changed for an existing GST registration; a new registration is needed if the PAN changes.
Only one core amendment application can be filed at a time; a new amendment can't be filed until the previous one is processed.
Businesses should not operate from a new address until the GST amendment is approved, as the GST portal and authorities recognize only the approved address.
If your GST amendment application is rejected, the updated details are not valid—business must operate under existing registration, and you may appeal or file a fresh application.
The trade name can be updated, but it should match with business licenses or registrations maintained under other laws.
GST amendment application status can be tracked on the GST Portal using the ARN (Application Reference Number) under ‘Track Application Status.
Updated information must be reflected in future GST returns. Mismatches may result in non-compliance or ITC issues.