1. Who
can update GST registration details?
A
business can update or correct its GST registration details when:
The
application is being processed and
The
business is already registered under GST (application is already
processed)
2. What are details that can be changed or
updated?
A
business owner can apply for change(s) of the following items:
Name
of business*
Address
of the principal place of business
An
additional place of business
Addition,
deletion or retirement of partners or directors, Managing Committee, CEO i.e.,
people who are responsible for day to day affairs of the business*
Mobile
number or e-mail address of the authorized signatory**
*Points (1 & 4) – Any change(s) done in one state will be
reflected across all the states
**Point (5) – The change(s) can be made by simply submitting the
FORM GST REG-14 and verifying online through the Common Portal.
3. What
about changes other than the above-mentioned?
Change(s)
other than the above-mentioned (Points 1-5) will be amended immediately on
submitting FORM GST REG- 14 on the Common Portal.
No
verification by a GST officer will be conducted.
4. Can
the PAN (Permanent Account Number) be changed or updated?
No.
If there is any mistake in the PAN number, the applicant will have no other
choice except to file for a fresh registration using FORM GST
REG-01.
This
is because GSTIN number is based on the PAN.
5. What
is the process of changing or updating the GST registration details?
The
process has been detailed out below:
For
changes in the above-mentioned items (1-4), follow these steps:
Step 1:
Submit FORM
GST REG-14 along with required documents.
Step
2.A:
The
GST officer will verify and approve within 15 days in FORM GST
REG-15. The change will take effect from the date of occurrence
of the event.
OR
Step
2.B:
If
the Officer is not satisfied with the documents then he/she can serve a show
cause notice in FORM GST REG-03.
Step
2.B.1:
The
applicant must reply in FORM GST REG-04 within 7 days.
Step
2.B.2:
If
the Officer is not satisfied with the reply, he/she can reject the application
and pass an order in FORM GST REG -05.
If
the GST Officer does not to take any more action then it is assumed that the
information has been changed.
