Amendment in GST refers to updating or correcting details furnished during GST registration. Businesses may need to amend their GST registration to reflect changes like principal place of business, additional place(s) of business, contact details, authorized signatory, or other core/non-core fields. These amendments are made online through the GST Portal and must be filed within the prescribed time under Rule 19 of the CGST Rules, 2017.
WHAT IS AMENDMENT IN GST?
An Amendment in GST Registration is the process of updating or correcting the details furnished at the time of obtaining a GST registration. Businesses may undergo changes such as a change in the principal place of business, contact information, authorized signatory, or other business particulars. These amendments are filed online through the GST Portal under Rule 19 of the CGST Rules, 2017. Timely amendment ensures continued compliance and accuracy of business records under the GST regime.
FEATURES OF GST AMENDMENT:
- Filed Online: Amendments are made through the official GST portal (www.gst.gov.in).
- Core & Non-Core Fields: Core fields (like address, business name, ownership) require approval; non-core fields (like contact details) are auto-approved.
- Change in PAN Not Allowed: If PAN changes, a new GST registration must be obtained.
- Authorised Signatory Update: Easily amendable with supporting documents.
- Single Portal, Multiple States: Amendments applicable to respective state registrations.
REQUIREMENTS:
- Valid GSTIN: and login credentials.
- Supporting Documents: (e.g., utility bill, rent agreement, board resolution, NOC, etc.) for address change or signatory updates.
- DSC or EVC: for submission depending on the business structure.
- Officer Approval: Required for core fields.
ADVANTAGES OF FILING AMENDMENTS:
- Legal Compliance: Keeps your GST registration accurate and up to date.
- Avoids Penalties: Ensures timely reporting of changes to avoid penalties or suspension.
- Enables Smooth GST Filings: Prevents issues in return filing or e-way bill generation.
- Improves Credibility: Maintains transparency with authorities and customers.
COMMON CHANGES THAT REQUIRE GST AMENDMENT:
- Change in Principal Place of Business
- Addition or removal of Additional Place(s) of Business
- Change in Authorised Signatory
- Change in Contact Details (email, mobile number)
- Change in Business Constitution (e.g., from partnership to LLP)
- Change in Business Name
FREQUENTLY ASKED QUESTIONS
Q1: Can I change my business address in GST registration?
A1: Yes, changes in principal or additional place(s) of business can be made through a core field amendment.
Q2: What is the time limit to file a GST amendment?
A2: Amendments must be filed within 15 days of the change.
Q3: Do I need to upload documents for address change?
A3: Yes, proof such as a rent agreement, utility bill, or NOC must be submitted.
Q4: How long does it take to approve a core field amendment?
A4: Generally within 15 working days, subject to officer approval.
Q5: Can I change the PAN through amendment?
A5: No, PAN cannot be amended. A new GST registration must be obtained.
Q6: Is DSC required for GST amendment?
A6: Yes, for companies and LLPs, a Digital Signature Certificate is mandatory.
Q7: Do I need to inform the department about minor changes?
A7: Yes, all changes—major or minor—must be updated in the GST portal to ensure compliance.