GST Amendment: Application Process

In the GST system, registration is an indispensable initial step for existing taxpayers, granting them access to the vital GSTIN number, their primary identification. If, at any point during the process of acquiring or updating GST registration via the GST Common Portal, alterations to the provided information become necessary, taxpayers have the option to submit a GST amendment application. This requirement for registration amendments can arise due to various factors, including changes in address, contact numbers, or business particulars. In this article, we will look at the GST amendment process, and for seamless assistance in filing GST amendments, IndiaFilings is readily available. [shortcode_60]

Understanding GST Registration and Amendments

GST (Goods and Services Tax) registration is a fundamental requirement for businesses operating in India. A unique identification number, GSTIN, is assigned to taxpayers for tax-related transactions. GST registration is essential for new and existing businesses, enabling them to collect and remit GST to the government. However, as businesses evolve, there may be a need to update or correct the information provided during registration. This is where the GST amendment comes into play. GST amendment allows businesses to modify specific details, such as changes in business name, address, contact information, and more, ensuring that the GST registration remains accurate and up-to-date. Whether it's the initial registration or subsequent amendments, complying with GST regulations is crucial for smooth business operations in India.

Categorizing GST Registration Amendments

The process of amending GST registration is organized into three distinct categories, each specifying the level of approval required and the timeframe within which changes can be made. Furthermore, when applying for amendments to specific fields in the registration form, it is obligatory to provide a clear rationale for the proposed modifications as part of the GST registration process.

Change in Core Fields

Change in core fields involves crucial details such as the business's legal name, the principal place of business address, and any additional place of business. Amendments to core fields necessitate approval from the relevant authority and typically take up to 15 days to secure approval. These amendments are fundamental and essential aspects of the GST registration process.

Core Fields

Business name (Legal Name) if there's no change in PAN
Principal and additional places of business (if there's no change in the StateState)
Addition or deletion of stakeholders like promoters, partners, Karta, Managing Committee, or CEO

Change in Non-core Fields

Non-core fields cover all other fields in the registration form that do not require approval from a regulatory authority. Amendments to non-core fields can be efficiently carried out online without official approval. This category encompasses all fields except those that fall under the core fields, making it easier for businesses to update specific details promptly.

Addition, deletion, or modification of bank details
Business details
Description of goods and services
Editing state-specific information (without changing the StateState)
Authorized signatories or representatives
Modifying details of existing stakeholders like promoters, partners, or Karta
Minor modifications in existing principal and additional places of business

Change in Email or Mobile Number

Changing the email address or mobile number associated with the GST registration requires a specific process. After initiating the online verification on the common GST portal, verification is further secured through OTP (One-Time Password) to ensure the accuracy of contact information. This additional layer of security safeguards the integrity of the registration details.

Key Differences:

Core Fields: These require verification and approval by a tax official.
Non-Core Fields: These do not require approval from a tax official and can be amended without their involvement.

Who Can Change Registration Details

The following groups of people and businesses can update their registration details:

Normal taxpayers and those applying for GST registration.
Individuals or entities with a UIN card linked to UN Bodies, Embassies, and specific notified persons who want to amend their TDS/TCS registration.
Non-resident foreign taxpayers operating under GST.
GST practitioners.
Providers of online application and retrieval services.

These eligible groups can make necessary changes to ensure their registration information is accurate and up-to-date.

Fields You Can't Change in GST Registration:

PAN Card Details: You can't alter your PAN card information because your GST registration is tied to your PAN number.
Change in Business Type: If you want to change the fundamental structure of your business, which would require a different PAN number, it's not allowed within the GST system.
Moving Between States: Similarly, when a business relocates its primary place of operation from one state to another, it modifies the GSTIN. Consequently, this situation necessitates canceling the existing GST registration and submitting a fresh application for a new GST registration in the new state.
Modifying the Primary Authorized Signatory: While you can change the primary authorized signatory, there's a condition. You must add a new primary signatory. If you don't meet this condition, you can't change the primary signatory in your GST registration.

Timeline for GST Amendments

When a taxpayer needs to make changes to their GST registration, they must follow a specific timeline:

Application Submission: The taxpayer should apply amendments on the GST portal and the necessary documents within 15 days of realizing the need for modification.
Approval with GST REG 14 Form: Once the application using GST REG 14 for amendments is approved, the requested changes will be updated in form GST REG 06.
15-Day Saving Period: The application for registration amendments can be saved for up to 15 days, giving the applicant time to complete and submit the required information.
Automatic Removal: If the applicant fails to submit the application within the stipulated 15-day period for any reason, the application for amendments will be automatically removed from the system.

Steps to Amend Core Fields in GST Registration:

Here's a simplified guide on how to amend core fields in your GST registration:

Step 1: Log in to the GST portal, go to Services, select the Registration option, and select Amendment of Registration Core Fields.
Step 2: Choose one of the four tabs for the core fields you want to amend: Business details, principal place of business, additional place of business, or promoters/partners details. The steps following this selection are mostly the same for all of them.
Step 3: Make the necessary changes by adding, deleting, or editing details. Upload required supporting documents where asked. Documents are needed for:
- Principal place of business (address proof)
- Changes in details of Partners or Promoters (ID proof)
Step 4: Provide a reason for the amendment and the date of the amendment, and click 'Save & Continue.'
Step 5: Verify as an authorized signatory using DSC, e-signature, or EVC. This generates an Application Reference Number (ARN). An acknowledgment is sent within 15 minutes to the signatory's registered email ID and mobile number.

A tax officer will process your application for the core field amendment. If approved, an approval order in form REG-15 will be generated and can be downloaded from the GST portal along with the updated registration certificate. If rejected, you will receive a message via email and mobile. The changes will be effective from the date of the event. Suppose an Application Reference Number (ARN) has already been generated for a particular core field amendment and is currently being processed by a tax officer. In that case, you cannot submit another amendment request until the previous one has been completely processed.

Steps to Amend Non-Core Fields in GST Registration:

Here's a simplified guide on how to amend non-core fields in your GST registration:

Step 1: Log in to the GST portal and go to Services > Registration > Amendment of Registration Non-Core Fields.
Step 2: Choose one of the relevant tabs for the non-core fields you want to amend.
Step 3: Make the necessary changes by adding, deleting, or editing details. Upload required supporting documents where asked. Then, click the 'Save & Continue' button to proceed.
Step 4: Complete verification through the authorized signatory using DSC, e-signature, or EVC.

After you submit your application for a registration amendment, you'll get a confirmation message indicating a successful submission. Within 15 minutes, you will receive an acknowledgment via your registered email address and mobile phone number. Additionally, the primary approved signatory will receive an SMS and an email notifying them of the Application Reference Number (ARN) and the successful filing of the Form. It's important to note that non-core field amendments are automatically accepted once satisfactorily filed by the taxpayer, and they do not need processing by a Tax Official. These changes will become effective from the date of the event. Note: If you have already applied for a core field amendment and an ARN has been generated, but the application is pending approval, you will receive a message when applying for a non-core field amendment. You can choose to continue (YES) or not (NO). If you select YES, any core field amendments will not be reflected in the Form. Once you have completed the amendment process in your GST registration, an acknowledgment message will automatically be sent to the registered email address and mobile number within the next 15 minutes. It's important to note that modifications made in the Non-core fields do not require approval from a Tax Official, streamlining the process for these amendments.

Effortless GST Amendment with IndiaFilings

IndiaFilings is well-equipped to assist you with the seamless filing of GST amendments. Our expert professionals are experienced in navigating the complexities of the GST registration process. We can guide you through every step of amending your GST registration, whether it involves core or non-core fields. With our user-friendly online platform, you can quickly initiate and track the progress of your GST amendment application. We ensure your amendments are filed accurately and in compliance with GST regulations. By choosing IndiaFilings, you can streamline the amendment process, saving time and ensuring that your GST registration remains up-to-date and compliant with the latest requirements. [shortcode_60]