1. 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 and change in business details and so on. In order 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 in two types:
*Application
for Amendment of Core fields in Registration
*Application
for Amendment of Non-Core fields in Registration
2. WHO CAN FILE THE APPLICATION
FOR AMENDMENT OF REGISTRATION?
Any taxpayer
of following category, registered under GST, can file 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
3. WHAT ARE CORE FIELDS?
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 change in State) or Additional Place of Business
(other than change in State)
4. WHAT ARE NON-CORE FIELDS?
Fields of the
registration application except 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 it are auto populated in
registration of the taxpayer. No approval is required from the Tax Official if
any amendments are made to these fields by the taxpayers.
5. 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 change of PAN.
Change in
Place of Business from one State to other.
Application
for Amendment of Registration cannot be filed for change in PAN because GST
registration is PAN-based. You need to make fresh application for registration
in case there is change in PAN.
Application
for Amendment of Registration form cannot be filed for change in Constitution
of Business as it results in change of PAN.
Similarly,
Application for Amendment of Registration form cannot be filled if there is
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.
6. BY WHEN SHOULD I FILE AN
APPLICATION FOR AMENDMENT OF REGISTRATION IN CASE OF ANY CHANGE OF MY
REGISTRATION?
You must
submit the application for Amendment of Registration within 15 days from the
date of the particular change which has warranted change in the registration
application.
7. 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.
8. IS IT MANDATORY TO ADD
REASON FOR AMENDMENT?
“Reasons” for
amendment is entered in the Reasons Text box. It is mandatory for taxpayer to
specify reasons for each amendment.
9. 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.
10. 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.
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