RECTIFICATION OF ERRORS OR MAKING AMENDMENTS IN GST REGISTRATION CERTIFICATES IN GST PORTAL
The Goods and Services Tax Act, 2017 came into force
with effect from 1.7.2017 in India.
The existing taxpayers under the previous tax regime have
migrated in the GST Portal and new taxpayers registered in the GST portal from
25.6.2017 onwards.
From 25.6.2017 there are no provision in the GST Portal
for any amendments like Name of Business, Change of or correction of address of
the Principal place of business, or addition or deletion of additional place of
business or 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.
The Taxpayers will have to rectify some errors or
modify certain changes in the GST Registration Certificate such as Name of
Business, incorrect address, omission of certain branches or godowns,
authorised signatory, mobile number, e-mail address etc.
The Registration amendment provisions are now available
in the GST Portal.
Login in the GST Portal by using the User Name and
Password.
Then click Services in the Menu Bar and then click Amendment of Registration - Non core fields. Then verify and fill correct details without any omission.
If there is change in PAN, fresh
GST Registration has to be applied.
In other cases amendments may be made with relevant
scanned copies of documents to be uploaded.
If there are any changes in Name of Business, Change of
or correction of address of the Principal place of business, or addition of
additional place of business or 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, application in FORM GST REG-14 alongwith documents
has to be filed online. The documents uploaded will be verified by the GST
Officer and amendment will be issued within 15 days in FORM GST REG-15 and
change will take effect from the date of occurance of the event.
If the officer is not satisfied with the documents then
he can serve a show cause notice in FORM GST REG-03 as to why the application
should not be rejected.
The applicant
must reply in FORM GST REG-04 within 7 days.
If the officer is not satisfied with the reply, he can reject the
If the officer is not satisfied with the reply, he can reject the
Application and pass an order in FORM GST REG-05.
If the proper officer does not take any more action then it is assumed
to be changed.
Instructions for filing the amendment application:
· Application for amendment shall be submitted
online.
· Changes relating to - Name of Business,
Principal Place of Business, additional place(s) of business and details of
partners or directors, karta, Managing Committee, Board of Trustees, Chief
Executive Officer or equivalent, responsible for day to day affairs of the
business which does not warrant cancellation of registration, are core fields
which shall be approved by the Proper Officer after due verification.
· For amendment in Non-Core fields, approval of
the Proper Officer is not required.
· Where a change in the constitution of any
business results in change of the Permanent Account Number (PAN) of a
registered person, the said person shall be required to apply for fresh
registration.
· Any change in the mobile number or the e-mail
address of authorized signatory as amended from time to time, shall be carried
out only after online verification through the Common Portal.
· All information related to PAN, Aadhaar, DIN,
CIN shall be validated online by the system and Application Receipt Number
(ARN) will be generated after successful validation of necessary field.
· Status of the application can be tracked on the
Common Portal.
· No fee is payable for submitting application for
amendment.
· Authorized signatory shall not be a minor.
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