GST FAQ on Amendment of Registration – Core and Non-Core Fields
Table of Contents
Can amendments be made to the information submitted in the Registration Application?
Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details, and so on. To amend any information post-registration, the taxpayer needs to file an Application for Amendment of Registration.
Application for Amendment of Registration can be categorized into two types:
Application for Amendment of Core fields in Registration
Application for Amendment of Non-Core fields in Registration
Who can file the Application for Amendment of Registration?
Any taxpayer of the following category, registered under GST, can file an Application for Amendment of Registration:
- a) New Registrants & Normal Taxpayers
- b) TDS/ TCS Registrants, UN Bodies, Embassies & Other Notified person having UIN
- d) Non-Resident Taxable Person
- e) GST Practitioner
- f) Online Information and Database Access or Retrieval Service Provider
What are core fields?
The following fields of the registration application are called core fields.
- Name of the Business, (Legal Name) if there is no change in PAN
- Addition / Deletion of Stakeholders
- Principal Place of Business (other than the change in State) or Additional Place of Business (other than the change in State)
What are non-core fields?
Fields of the registration application except for the legal name of the business, Addition/ deletion of stakeholder details, and principal place of business or Additional place of business are called non-core fields.
Non-core fields are available for editing, and changes in them are auto-populated in the registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpayers.
Which fields CANNOT be amended using the application for Amendment of Registration?
Application for Amendment of Registration cannot be filed when there is:
Change in PAN.
Change in Constitution of Business resulting in the change of PAN.
Change in Place of Business from one State to another.
Application for Amendment of Registration cannot be filed for a change in PAN because GST registration is PAN-based. You need to make a fresh application for registration in case there is a change in PAN.
Application for Amendment of the Registration form cannot be filed for a change in Constitution of Business as it results in a change of PAN.
Similarly, the Application for Amendment of the Registration form cannot be filled if there is a change in place of business from one state to the other because GST registrations are state-specific. If you wish to relocate your business to another state, you must voluntarily cancel your current registration and apply for a fresh registration in the state you are relocating your business.
By when should I apply the Amendment of Registration in case of any change of my registration?
You must apply for Amendment of Registration within 15 days from the date of the particular change which has warranted a change in the registration application.
Can I save the application for Amendment of Registration? If yes, for how long?
Yes, you can save your application for Amendment of Registration after modification for 15 days. However, if you fail to submit your application for amendment of registration within 15 days of starting/filing/initiating it, the application for amendment in registration will be automatically purged.
Is it mandatory to add the reason for the amendment?
“Reasons” for amendment is entered in the Reasons Text box. Taxpayers must specify reasons for each amendment.
How can I add Bank Account details?
You can add Bank details by filing a non-core amendment application.
Do I need to digitally authenticate the application for Amendment of Registration before submitting it on the GST Portal?
Yes, just like your original registration application, you need to digitally authenticate the application for Amendment of Registration before submitting it on the GST Portal using DSC, E-Sign, or EVC as the case may be.
Can I delete the Primary authorized signatory?
Primary Authorized Signatory can be deleted subject to the condition that a new Primary Signatory is added/ provided.
My office has moved to another SEZ. Can the SEZ Unit/ SEZ Developer details I had used while Registration is amended?
Yes, SEZ details entered while registering as an SEZ unit/SEZ Developer can be amended by applying amendment (core fields). Navigate to the below path on the ‘GST Portal Home > Services > Registration > Amendment of Registration Core Fields’ link.
I have an ARN for the amendment of core fields. Can I apply for an amendment of another non-core field?
If you have already applied for amendment of core field(s) and an ARN is generated and the application is still not approved by any tax authority, then you cannot apply for amendment of the non-core field till the time application is approved.
Can an amendment application be filed by any one of the existing authorized signatories or do I need to make an authorized signatory a PRIMARY authorized signatory on GST Portal to file an amendment application?
Amendment applications can be filed by any of the existing Authorized signatories. In case, existing authorized signatory is made as a PRIMARY authorized signatory on GST Portal then the newly set primary authorized signatory will have to validate the email ID and mobile number through an OTP authentication.
Do I need to upload any document for amendment relating to Additional Places of Business?
Yes, you need to upload below-listed documents as poof of nature of possession of premises in Additional Places of Business:
For Own premises – Any document in support of the ownership of the premises like the Latest Property Tax Receipt or Municipal Khata copy or copy of the Electricity Bill.
For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
For premises not covered above – A copy of the consent letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents can be uploaded.
Does amendment of the non-core field require processing by the Tax Official?
Amendment to Non-Core fields is auto-approved after successful filing by the taxpayer and does not require any processing by the Tax Official.
Does amendment of the core field require processing by the Tax Official?
Amendment to Core fields requires approval by the Tax Official. If no action is taken by the tax official, then the application is auto-approved after the stipulated time.
What will happen once the application for amendment of registration is processed by the Tax Official?
Once the amendment application is approved or rejected, you will receive a notification through SMS and e-mail message. Also, the approval order (REG 15) can be viewed/downloaded by you at the dashboard. Also amended registration certificate containing the amended details will be available for the taxpayer to download on his dashboard.
What will happen after the submission of the application for amendment of registration?
Once the digitally signed application for amendment of registration is filed, the message of successful submission of the application is displayed. You will receive the acknowledgment in the next 15 minutes on your registered e-mail address and mobile phone number. SMS and email will be sent to the primary authorized signatory intimating ARN and successful filing of the Form.
Why am I not able to find the link for Amendment of Registration Core Field?
Amendment of Registration Core Field link is disabled for taxpayers in below scenarios:
When a taxpayer applies for the cancellation of registration or Suo Moto cancellation has been initiated by the Tax Official and the status of the GSTIN is shown as “Suspended”.
When the application for cancellation of registration is accepted by the Tax Official or Suo Moto cancellation proceeding is not dropped, after hearing and the status of the GSTIN is shown as “Cancelled”.
Can I amend the period of validity mentioned while applying for registration?
Yes, you can update the period of validity mentioned while applying for registration as SEZ Unit / SEZ Developer through core amendment (of registration) process, post-grant of registration, by navigating to Services > Registration > Amendment of Registration Core Fields link.
I have added a new Primary Authorized Signatory and submitted the changes through the non-Core amendment application of registration. Will the newly added Primary Authorized Signatory be considered as Aadhaar authenticated?
No, the newly added Primary Authorized Signatory will not be considered as Aadhaar authenticated. The taxpayer will start getting pop-ups again for doing the Aadhaar Authentication for the newly added Primary Authorized Signatory. The Aadhaar Authentication for the newly added Primary Authorized Signatory has to be done again by navigating to the My Profile option.
I have edited details of the Primary Authorized Signatory, who has already been Aadhaar authenticated and submitted the changes through the Non-Core amendment application of registration. Will the Primary Authorized Signatory be considered as Aadhaar authenticated?
If the changes are made to basic details like Name of the Person, Father’s Name, Date of Birth, and Gender, then the Primary Authorized Signatory will not be considered as Aadhaar authenticated.
The taxpayer will start getting pop-up messages again for doing the Aadhaar Authentication for the Primary Authorized Signatory. The Aadhaar Authentication for edited Primary Authorized Signatory has been done again by navigating to the My Profile option.
Note: If the changes to details are made for Primary Authorized Signatory, other than basic details listed above and for whom Aadhaar authentication was already done before, then the Primary Authorized Signatory will be considered as Aadhaar authenticated and will not be required to do the Aadhaar authentication again.
I have added a new Promotor/Partner and submitted the same through the Core amendment application of registration. Will the newly added Promotor/ Partner be considered as Aadhaar authenticated?
If your 1 Promoter/Partner + Primary Authorized Signatory is already Aadhaar authenticated, then you do not need to do Aadhaar authentication for newly added Promotor/Partner again.
If your 1 Promoter/Partner + Primary Authorized Signatory is not Aadhaar authenticated, then you need to do Aadhaar authentication for Primary Authorized Signatory and (anyone) Promotor/Partner.
I have edited details of a Promotor/ Partner and submitted the changes through the non-Core amendment application of registration. Will the Promotor/ Partner be considered as Aadhaar authenticated?
Promoter/Partner will be considered/not considered for Aadhaar authentication considering the below scenarios:
- If you have edited details like Name of the Person, Father’s Name, Date of Birth, and Gender of Promoter/Partner, for whom Aadhaar authentication was already done before, then Taxpayer will start getting pop-up again for doing the Aadhaar Authentication for such Promoter/Partner. The Aadhaar Authentication for such Promoter/Partner has to be done again by navigating to the My Profile option.
- If you have edited details other than like Name of the Person, Father’s Name, Date of Birth, and Gender of Promoter/Partner, for whom Aadhaar authentication was already done before, then Aadhaar Authentication for such Promoter/Partner need not be done again.
- If you have edited any details of the promoter/partner, other than the Promoter/Partner whose Aadhaar authentication was done before and the same is not required as per 1 Promoter/Partner + Primary Authorized Signatory condition, then Aadhaar Authentication for edited Promoter/Partner will not be required.
