Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or Unique Identity Number in FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within 15 days of such change, apply, duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
- where the change relates to,
- The legal name of the business;
- Address of the principal place of business or any additional place(s) of business; or
- Addition, deletion or retirement of partners or directors, Karta, ManagingCommittee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business, which does not warrant cancellation of registration, the proper officer shall, after due verification, approve the amendment within 15 working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment.
- the change relating to point (i) and (iii) above in any State or Union territory shall be applicable for all registrations of the registered person obtained on the same Permanent Account Number.
- where the change relates to any particulars other than those specified in point (a) above, the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal;
- where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01.
Any change in the mobile number or e-mail address of the authorized signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal.
Any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify.
Where the proper officer is of the opinion that the amendment sought is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within 15 working days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within 7 working days of the service of the said notice, as to why the application submitted shall not be rejected.
The registered person shall furnish a reply to the notice to show cause, issued in FORM GST REG-04, within 7 working days from the date of the service of the said notice.
Where the reply furnished is found to be not satisfactory or where no reply is furnished in response to the notice issued within the period, the proper officer shall reject the application submitted and pass an order in FORM GST REG -05.
If the proper officer fails to take any action within 15 working days from the date of submission of the application, or within 7 working days from the date of the receipt of the reply to the notice to show cause, the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.